Microsoft appears to be taking a cue from Google, and is rolling out its latest web service to just a few Windows Live users at a time. LiveSide reports that some folks are able to access the new Windows Live Calendar today, while others will be taken to Hotmail or MSN Calendar if they follow that link.

The updated calendar application seems to be a decent Google Calendar competitor, with many of the same features:

• Day, Week, Month, and Agenda views customizable by name and color
• Create multiple calendars
• Share your calendars with other Windows Live users
• Receive email reminders of scheduled events
• Share calendars via xml
• Import ICS files from Outlook, Google Calendar or other calendar apps

There's no way to synchronize calendars. Yet. But LiveSide reports that Microsoft is working on the ability to synchronize your Windows Live Calendar with Outlook and/or Windows Mobile. And that could make this a killer web app. Right now you need a third party solution like GooSync or GMobileSync to synchronize a PDA or phone with Google Calendar.