SEATTLE, March 5 (Reuters) — The Microsoft Corporation, the software giant, has prepared a blistering attack on rival Google, arguing that the Web search leader takes a cavalier approach to copyright protection.

In remarks prepared for delivery on Tuesday to the Association of American Publishers, the associate general counsel of Microsoft, Thomas Rubin, argues that Google’s move into new media markets has come at the expense of publishers of books, videos and software.

Mr. Rubin’s comments echo arguments at the heart of a 16-month-old copyright lawsuit against Google brought by five book publishers and organized by the Association of American Publishers, an industry trade group.

“Companies that create no content of their own, and make money solely on the backs of other people’s content, are raking in billions through advertising revenue and I.P.O.s,” said Mr. Rubin, who oversees copyright and trade-secret law.