Afraid not: http://www.microsoft.com/About/Legal/EN/US/IntellectualProperty/Permissions/Default.aspx#EEE[^] "Icons may not be used in advertising, in books and other printed matter, on clothing or other promotional items, in online and Internet locations, in software applications, in television programs, in commercials, in movies, or on videotape." At least that's my interpretation, if youre linking to an excel/word/clippymustdie file then it'd be ok. I suspect you'd have to pay through the nose for licenced usage rights in any other way and they'd probably audit it beforehand.