I required two keyboards, one as a replacement at work and one for my home office.
I was looking for a basic business keyboard with no need for wireless, multimedia or gaming features. Both Microsoft and Logitech offer simple, basic keyboards that fit these requirements for a similar price, the Microsoft 200 and the Logitech K120 Keyboard - UK Layout
I could not decide between them and in the end bought both. Both have turned out to be a little disappointing, perhaps to be expected for the cheap prices.
The Microsoft keyboard has a light and mushy feel, not very satisfying when touch typing. Although the keyboard is full sized the individual key surface area is surprisingly small compared with many to other keyboards.
The Logitech keys are larger and with a clearer print. The quality of the plastic also appears sightly better. However the feel when touch typing is still disappointing.
In summary both keyboards are a little too cheap and unsatisfying, the Logitech slightly pips the Microsoft overall.