This research paper investigates the enforcement and compliance of the Children's Online Privacy Protection Act (COPPA) through an examination of the recent settlement between Microsoft and the Federal Trade Commission (FTC). The paper explores the charges brought against Microsoft for alleged violations of COPPA, specifically the collection of personal information from children under 13 without parental consent. Microsoft, while denying any wrongdoing, agreed to pay a $20 million fine and implement changes to its privacy practices. By analyzing this case, the study assesses the effectiveness of FTC enforcement actions and their influence on corporate compliance with COPPA. The paper further explores the broader implications of the settlement, highlighting the FTC's continued efforts to crack down on companies collecting children's personal information without consent. Through an evaluation of the settlement's significance and its message to businesses, this research contributes to the understanding of COPPA enforcement and the importance of protecting children's privacy online.