NEW YORK (Reuters) - Microsoft Corp.(NasdaqGS:MSFT - News) and flash memory maker SanDisk Corp. (NasdaqGS:SNDK - News) said on Friday they would develop advanced computer memory cards that allow consumers to easily take their data with them in one small device.

Microsoft will develop the software for the product. SanDisk memory cards are about the size of a pack of chewing gum and can store computer files and applications, like e-mail programs. The card itself can be plugged into a port on multiple computers.

The new memory cards will be available commercially in the second half of 2008. Financial terms were not disclosed.