半天之前的消息已经被确认了，Yahoo 刚才已经向美国证监会提交了正式答复，拒绝微软出价 446 亿美元的收购请求。公文原文如下：

YAHOO! BOARD OF DIRECTORS SAYS MICROSOFT'S PROPOSAL SUBSTANTIALLY UNDERVALUES YAHOO!

Sunnyvale, Calif., February 11, 2008 - Yahoo! Inc. (Nasdaq: YHOO), a leading global Internet company, today said the Yahoo! Board of Directors has carefully reviewed Microsoft's unsolicited proposal with Yahoo!'s management team and financial and legal advisors and has unanimously concluded that the proposal is not in the best interests of Yahoo! and our stockholders.

After careful evaluation, the Board believes that Microsoft's proposal substantially undervalues Yahoo! including our global brand, large worldwide audience, significant recent investments in advertising platforms and future growth prospects, free cash flow and earnings potential, as well as our substantial unconsolidated investments. The Board of Directors is continually evaluating all of its strategic options in the context of the rapidly evolving industry environment and we remain committed to pursuing initiatives that maximize value for all stockholders.

Goldman, Sachs & Co., Lehman Brothers and Moelis & Company are acting as financial advisors to Yahoo!. Skadden, Arps, Slate, Meagher & Flom LLP is acting as legal advisor to Yahoo!, and Munger Tolles & Olson LLP is acting as counsel to the outside directors of Yahoo!.

至此，新年首个业界大事件兼闹剧可以进入尾声了。