Well Jeremy Schoemaker thinks so with his 10 reasons why:

1. The Search Algorithm
2. Overture Yahoo Search Marketing
3. Yahoo Publisher Network
4. Flickr
5. Del.icio.us
6. The People
7. Video
8. Community Properties
9. Business Directory
10. Yahoo Just Cleaned The House

Read his full post here which includes more details about each reason.

As well as this post at the Internet Marketing Monitor Blog, which gives you 10 reasons as to why Microsoft Will Not Aquire Yahoo in 2007!

And then come back and answer the question will Microsoft aquire Yahoo in 2007, if you say yes try and give me some reason as to why you agree with Jeremy and if you dont think they will then try and list your own 10 reasons as to why Microsoft will not try and aquire Yahoo!