As Toshiba’s HD DVD format all but listens to its own swan song, Microsoft appears to be taking swift steps to cash in on the Blu Ray bandwagon. Microsoft chief executive officer Steve Ballmer remarked that Microsoft Corporation intends to utilize Sony’s Blu Ray format "in ways that make sense".

To date, Microsoft has failed to confirm the rumored Blu Ray add on for its Xbox 360 home gaming console to replace its former HD DVD add on for the system. Ballmer merely commented as follows: "Toshiba has moved on. We’ve moved on, and we’ll support Blu-Ray in ways that make sense."

Here’s to hoping that making "sense" includes intending to make business sense. How ’bout it, Steve?