Microsoft hasn't talked with Icahn on Yahoo

NEW YORK (Reuters) - Microsoft has not had discussions about Yahoo with activist investor Carl Icahn although it has reached out to Yahoo, a person close to Microsoft said on Sunday.

Microsoft walked away from its $47.5 billion (24.3 billion pound) buyout offer of Yahoo earlier this month after Yahoo rejected its final offer of $33 a share, holding out for at least $37 a share.

Icahn has launched a campaign to replace Yahoo's board with directors who would reopen talks with Microsoft and harshly criticized Yahoo for the breakdown in talks.

(Reporting by Anupreeta Das, writing by Sinead Carew, editing by Gerald E. McCormick)