While most people assume that the biggest battles Apple has to fight are those against Google, Microsoft would love to be considered a rival as well. That might be the reason Bill Gates’ firm is looking to open a retail store on New York City’s Madison Avenue. This wouldn’t be the first Microsoft retail store in the Big Apple, but it would be the first that would be located so close to its computing competitor.

Opening a store in this particular location, known as one of the world’s flashiest and most expensive locations is a clear shot across the bow of Apple. The timing of the shot is probably not a coincidence as the fall is generally when Apple starts rolling out its new iPhones and iOS. This fall, the company is also said to be unveiling an iWatch.

By locating itself close to Apple’s Madison Avenue store, Microsoft may be able to quietly remind customers that it’s “there too” and that there are a number of different products people can buy for quite a bit less money.

"For Microsoft to land on Fifth Avenue just a few blocks from Apple would certainly be interesting," says Faith Hope Consolo, top retail broker at New York’s Douglas Elliman. "It would be very dramatic."

This certainly isn’t the first time that Microsoft has taken this tact. The company actually tends to take this particular strategy quite often, but it is the first time it has so openly taken aim at Apple in such a high profile location. The move onto Madison Avenue has not been confirmed by Microsoft, though a company spokesman did seem to be giving a bit of a coy comment by saying his company is always looking for the “best possible locations for our Microsoft retail stores."

The company currently has 100 stores and kiosks in the United States, Canada and Puerto Rico and has said it would like to open 13 other locations “soon.”