In my view yes it is! It feels good to the hand, its lightweight and supports 1000 DPI and malfunctions only past 72 IPS!... and costs about £15-£30 depending on where you buy it... Here are the in detail specifications:

Product Name
Microsoft® Comfort Mouse 6000 for Business
Product Version
Microsoft Comfort Mouse 6000 for Business
Mouse Version
Microsoft Comfort Mouse 6000 for Business Product Dimensions
Mouse Length
5.10 inches (130 millimeters)
Mouse Width
2.77 inches (70.5 millimeters)
Mouse Depth/Height
1.66 inches (42.1 millimeters)
Mouse Cable Length
78.7 inches (2000 millimeters)
Mouse Weight
0.25 ounces (114 grams) Compatibility and Localization
Interface
USB compatible
Operating Systems
• Microsoft Windows® 7, Windows Vista®, and Windows XP (excluding Windows XP 64-bit) • Macintosh Mac OS X v10.4.x-10.6.x
Top-line System Requirements
For a Microsoft Windows-based PC: Requires a PC that meets the requirements for and has installed one of these operating systems: • Windows 7, Windows Vista, or Windows XP (excluding Windows XP 64-bit) • 100 MB of available hard disk space • USB port For a Macintosh PC: • Macintosh Mac OS X v10.4.x-10.6.x • 30 MB of available hard disk space • USB port
Compatibility Logos
• Compatible with Microsoft Windows 7 • Mac logo • USB Certified logo
Software Localization
For a Microsoft Windows-based PC: Microsoft IntelliPoint software may be installed in Simplified Chinese, Traditional Chinese, English, French, German, Italian, Japanese, Korean, Brazilian Portuguese, Iberian Portuguese, or Spanish. If available, standard setup will install the software in the default OS language. Otherwise, the English language version will be installed. For a Macintosh PC: Microsoft IntelliPoint for Mac will install in English, French, German, Italian, Japanese, Brazilian Portuguese, and Spanish. User settings for OS language preference determine which localized version of the software is displayed. In the event that OS language preferences are not supported, the English language version will be displayed. Tracking Technology
Mouse Tracking System
Microsoft-proprietary BlueTrack™ Technology
Imaging Rate
Dynamically adaptable to 8000 frames per second
X-Y Resolution
1000 points per inch (39.4 points per millimeter)
Tracking Speed
Up to 72 inches (1829 millimeters) per second Product Feature Performance
Mouse Button Features
5 customizable buttons including scroll wheel button
Right & Left Button Life
3,000,000 actuations at no more than 4 actuations per second
Wheel Button Life
100,000 actuations at no more than 4 actuations per second
Mouse Scrolling Features
Standard vertical scrolling
Wheel Vertical Scrolling Life
• 85,000 revolutions (away from user) at no more than 60 rotations per minute • 300,000 revolutions (toward user) at no more than 60 rotations per minute
Storage Temperature & Humidity
-40 °F (-40 °C) to 140 °F (60 °C) at <5% to 65% relative humidity (non-condensing)
Operating Temperature & Humidity
32 °F (0 °C) to 104 °F (40 °C) at <5% to 80% relative humidity (non-condensing) Certification Information
Country of Manufacture
People's Republic of China (PRC)
ISO 9001 Qualified Manufacturer
Yes
ISO 14001 Qualified Manufacturer
Yes
Restriction on Hazardous Substances
This device complies with all applicable worldwide regulations and restrictions including, but not limited to: EU directive 2002/95/EC on the Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment and EU Registration Evaluation and Authorization of Chemicals (REACH) regulation regarding Substances of Very High Concern.
FCC ID
This device complies with Part 15 of the FCC Rules and Industry Canada ICES-003. Operation is subject to the following two conditions: (1) This device may not cause harmful interference, and (2) this device must accept any interference received, including interference that may cause undesired operation. Tested to comply with FCC standards. For home and office use. Model number: 1478, Comfort Mouse 6000.
Agency and Regulatory Marks
• ACA/MED Declaration of Conformity (Australia and New Zealand) • ICES-003 report on file (Canada) • EIP Pollution Control Mark, EPUP (China) • CE Declaration of Conformity, Safety and EMC (European Union) • WEEE (European Union) • VCCI Certificate (Japan) • KCC Certificate (Korea) • GOST Certificate (Russia) • BSMI Certificate (Taiwan)
• FCC Declaration of Conformity (USA) • UL and cUL Listed Accessory (USA and Canada) • CB Scheme Certificate (International)
Windows Hardware Quality Labs (WHQL)
ID: 1440009 Microsoft Windows 7

The IME 3.0, WMO, Intelli 1.1A all have malfunction speeds of 1.00 m/s at their normal settings - this mouse has 72 IPS (1.80 m/s)!!!

I have one of these mice and I think its very good... very smooth tracking, minimal prediction and comfortable and ergonomic but also lightweight.

You just buy this mouse try it out and tell me the tracking isn't great - thats the main thing this mouse has going for it.

Now there is a fairly major issue in the sense that the middle scroll wheel click has about 1/4 of a second input delay and is a hardware problem meaning it cannot be fixed by updating drivers. Aside from this it is hard to find fault with this mouse.

Recommended!