Microsoft points / MS points can be redeemed to get content in the Xbox Live Marketplace for your Xbox. Every Xbox player has a so called Microsoft Points Balance. Wenn you buy Microsoft points, you add credit to your Balance, this way you can get new or more content in Xbox Live Marketplace.
Microsoft decided to replace this product by Xbox Giftcards, those are allready for sale in our shop.
If you want to buy a product which is (temporarily) sold out, you can get Xbox Giftcards instead.