Before making a really big purchase, people often visit the bank to either withdraw cash or transfer money into a checking account.  Now, Microsoft seems to visiting the bank in a really big way, which has caused certain onlookers to speculate that it’s preparing to make a few acquisitions.

Romy Varghese reported earlier today, “Microsoft Corp. is selling bonds for the first time Monday, and investors looking for quality debt are lining up for a deal that will test the thawing credit markets.  Although it has more than $25 billion in cash, the world’s largest software company is preparing to sell $3.75 billion in long-term bonds, according to people familiar with the deal.”

So what use might Microsoft have for all that money?  Well, it’s tried more than a couple of times before to buy Yahoo, of course, so perhaps the corporation will give that another shot.  Yahoo’s market cap is currently about $21.68 billion.

There are whispers that Microsoft’s interested in SAP and Research in Motion, too.  Their market caps are $47.43 billion and $41.45 billion, respectively.

We’ll keep an eye on the Redmond-based corporation, as any development might not only affect the tech industry, but the entire economy at this rate.