The war over the use of copyrighted material on the Internet is ratcheting up, as Microsoft is planning to attack Google today regarding its “cavalier” approach to copyrights and accuse the company of exploiting books, music, films, and television for profit, the Financial Times reported on its Web site.

In a report posted last night, the Financial Times said a lawyer for Microsoft, Tom Rubin, would in a speech today criticize the Internet giant for making money “on the backs of other people’s content” while authors and publishers struggle financially.

The newspaper reported that Mr. Rubin would say that Google is breaching copyright law.

The remarks are scheduled to be delivered today in front of the annual meeting of the Association of American Publishers.

Google has faced increasing criticism about its services that allow users to search online for news, books, films, and TV shows. Viacom recently directed YouTube, owned by Google, to remove video clips of copyrighted material from its Web site.

Google has said it is acting legally because it is providing only “snippets” of copyrighted material and removes the content when asked to do so by providers. Google said it generated more than $3.3 billion of advertising revenues for other Web sites last year according to the Financial Times.