SEATTLE (Reuters) - Microsoft Corp. MSFT.O said on Thursday that it will release a Macintosh version of its MSN browser early next year, marking the first time the software giant has made it widely available to Apple Computer Inc.'s AAPL.O Mac users.

The browser, MSN for Mac OS X, takes direct aim at online services rival AOL Time Warner Inc.'s AOL.N America Online, which unveiled a version of its Internet service and software for Apple's latest operating system last week.

Microsoft's newest MSN browser will be available only with MSN's Internet access service or as a separate subscription. It is being revamped to add features that make it easier for users to manage e-mail, protect their personal computers from viruses, handle digital photos, and browse the Web.

MSN 8, the latest version for Microsoft's Windows operating system, is set to be released this fall ahead of the Mac version release.

"The goal is basically to reach a new audience," said MSN Product Manager Lisa Gurry. "We haven't had a Macintosh client broadly available before."

Previously, a limited batch of Mac users who signed up for Internet access services through Microsoft's partnership with Qwest Communications International Inc. Q.N could get a version of MSN for the Macintosh operating system, Gurry said.

Microsoft already makes software for Mac OS X, most notably the Office suite of productivity software, but is trying to increase its reach onto Macintosh desktops and into new markets.

The new versions of MSN are the latest consumer-oriented offerings to be unveiled by the Redmond, Washington-based software maker as it prepares to launch a series of new products this year aimed at extending its reach beyond the desk and personal computer.

Offering MSN as a separate subscription for users who don't already use MSN Internet access services is a departure for Microsoft, which still offers its dominant Internet Explorer software free as part of its operating system.

No pricing information on the new product was immediately available.