07:02 AM EDT, 04/11/2013 (MidnightTrader) -- Goldman Sachs downgrades Microsoft (MSFT:$30.28,00$0.67,002.26%) to sell due to worsening PC trends and lack of traction in tablets and smartphone. This is supported by yesterdays IDC data, reflecting March PC shipments down 14% yoy. The analyst, Heather Bellini, lowered her estimates and PT to $27, previously $30. At $30, Microsoft (MSFT:$30.28,00$0.67,002.26%) trades at 10x her CY13 EPS estimate of $2.89 and 2.4x her CY13 revenue estimate of $83B.