The government revealed that the witness list includes IBM's vice president of Personal Software Products John Soyring; America Online's senior vice president David Colburn; and Intel's vice president Steve McGeady.
These witnesses are expected to support the case against Microsoft by offering evidence of the software company's alleged anticompetitive business practices.
Microsoft also presented its list of 12 witnesses, including Compaq Computer's senior vice president John Rose who is expected to testify that Compaq's contracts with Microsoft did not hinder Compaq's business practices.
"Our witnesses will refute the government's case and prove that our inclusion of Internet technologies in Windows was designed to provide new tools and innovations for consumers and software developers," William H. Neukom, Microsoft senior vice president for law and corporate affairs, said in a statement.
Both parties also plan to call upon academics and technical experts to bolster their cases.
However, neither side planned to call Microsoft chairman Bill Gates to the witness stand. Microsoft, however, plans to call eight of its executives as witnesses.
"These are our senior executives who were directly involved in each of the issues the government has raised," Neukom said. "Through their testimony, we will show that the government's allegations are groundless, and that Microsoft's actions were completely appropriate and good for consumers."
The trial is set for September 23.
Last week, federal prosecutors released new evidence concerning Microsoft's dealings with its competitors and partners that is designed to bolster the government's case and show why the court should deny the company's request to dismiss the antitrust suit.
The brief also accused chief executive Bill Gates and other Microsoft executives of being uncooperative in pretrial testimony, showing "an astonishing lack of recall" when answering questions.
According to the brief, Microsoft thwarted competition in the arena for Internet software by pressing Intel, Apple Computer, RealNetworks, and Intuit not to market certain products that conflicted with the software giant's strategic objectives.
The two sides' witness lists are as follows:
Justice Department Witness List
Microsoft Witness List