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And while most Softies are afraid to state for the record that they think Microsoft should abandon its takeover of Yahoo, that opinion is a real and prevailing sentiment among many in the Microsoft ranks.

These aren’t folks who are saying Microsoft should walk away from Yahoo so that Yahoo’s stock price will tank and Microsoft can swoop in and buy them later. They are folks who are opposed to a Microsoft takeover of Yahoo at any price. And while it’s tough to take over successfully a company where many of the employees don’t want to work for you, it’s potentially far worse to alienate your own employees by spending billions to buy technology and people with whom your rank and file have no interest in working.

The Wall Street Journal is hearing dissent among the Microsoft management ranks about the Yahoo merger:

“Still, Mr. Ballmer faces opposition to the deal in his own ranks: Executives at several Microsoft divisions oppose the bid on grounds it will divert needed resources and attention from other challenges the company faces, said people familiar with the company. That sentiment is heightened as Microsoft heads into its annual budgeting season, said people familiar with the company.”

I’m hearing it, too, among some of the Microsoft rank and file. Of course, no one wants to be on the record opposing a deal championed by Microsoft CEO Steve Ballmer, Platforms & Services Chief Kevin Johnson and Chief Financial Officer Chris Liddell; that would be career suicide. But here’s one take from an insider who asked to remain anonymous:

“‘Yahoo is a great thing for the search team’” is the BS line that upper management apparently continues to send. Generally, people just accept it as likely coming, but a lot don’t expect it to impact anything materially for at least a year. Think the EU is going to let this go easily, if at all? It will take forever in regulatory approvals.”