Microsoft set for clash over break-up bid

Microsoft ruled out an anti-monopoly settlement that would change its structure, putting the software giant on a collision course with the states that sued it and want a break-up to remain a possible penalty.

‘‘We don’t believe that structural relief is appropriate, especially in light of the Court of Appeals decision to drastically narrow this case,’’ Microsoft spokesman Jim Cullinan said.

His statement comes a day after a US federal appeals court overturned a judge’s order to break the company in two for anti-trust violations.

The appeals court, however, agreed that Microsoft operated as an illegal monopoly and asked a new judge to decide the right punishment.