In a deal negotiated by The Spectator and Universal McCann, Microsoft will run advertising across the whole website, including full branding on the site's masthead.
The deal runs until the end of March, although there are plans to extend it throughout the next quarter.
The sponsorship is part of , which seeks to demonstrate the company's commitment to businesses in the UK.
Unique users to The Spectator increased 70% in January year on year to 350,000.
Page impressions also doubled during the same period to nearly 2.4m.
Matthew d'Ancona, editor of The Spectator, said: "I am delighted by this partnership. Coffee House is one of the innovations at the Spectator of which I am most proud and it has quickly established itself as the must-read blog in Westminster.
"Our new online alliance with a brand as excellent as Microsoft is a cause for celebration."