In a speech to the Association of American Publishers, which will be held in New York later today, Tom Rubin, associate general counsel at Microsoft, is set to accuse of exploiting copyright and intellectual property through its search engine business.
Rubin will state: "Companies that create no content of their own, and make money solely on the backs of other people's content, are raking in billions through advertising revenue and IPOs.
"Google takes the position that everything may be freely copied unless the copyright owner notifies Google and tells it to stop."
Rubin will also defend Microsoft's business practices by highlighting how it seeks copyright permission before using material created by a third party.
Google has come under fierce criticism in recent months from a host of media companies, including Viacom, which forced Google to remove over 100,000 of its video streams from .
Viacom join NBC Universal, which has accused Google of "only protecting copyright when it wants to", and 20th Century Fox, which issued a subpoena to the search engine in January demanding it remove episodes of hit drama '24', starring Keifer Sutherland, from YouTube.
In the speech Rubin is set to accuse Google of, "bestowing upon itself the unilateral right to make entire copies of copyrighted books," by publishing printed works online without permission.
Google has responded to the criticism by saying it only publishes extracts from books when it has the author's permission. The company also said it generated $3.3bn in ad revenue last year, which it said proved it was not generating revenue from third party content.
Microsoft has recently sent letters to chief executives of large media companies, asking for support to stop internet piracy. The company now joins Walt Disney, News Corporation, Viacom and Time Warner in attacking Google's use of third party content.