25hoursaday focuses on building a company to sell to GYM (aka Google, Yahoo, Microsoft). While I think it’s better to focus on building a company to sell your product to customers (and the exit will take care of itself later), it’s not a bad idea to consider what the big guys will think of how you’ve built your company. His advice:
If you are building a Web startup with the intention of flipping it to one of the majors, only three things matter; technology/IP, users and the quality of your technical team. Repeatedly ask yourself: Would Microsoft want our users? Would Google want our technology? Would Yahoo! want our people? It's as simple as that.
Given that Microsoft isn’t perceived as sexy to work for as Yahoo and Google, I’d emphasize the people aspect with Microsoft. If you have a strong/small team, it almost doesn’t matter what the technology they are working on (i.e., it could be duplicative of something in development internally). This is particularly true in the Bay Area where competition to hire is fierce.