A Microsoft account is what you use to access many Microsoft devices and services. It’s the account that you use to sign in to Skype, Outlook.com, OneDrive and Windows Phone – and it means your files, photos, contacts and settings can follow you securely to any device.
You can create a Microsoft account on microsoft.com. If you are new to Skype, you can download the latest version of Skype for your device and sign up for a new Microsoft account from within Skype as well.
Yes, absolutely!
You can sign in to Skype with your Microsoft account on any device or operating system, not just those running Windows – so if you use a Mac, iOS, or Android device, you can use your Microsoft account to sign in to Skype.