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Stocks discussed on the lightning round session of Jim Cramer's Mad Money TV Program, Tuesday January 5.

Bullish Calls:

Microsoft (NASDAQ:MSFT): "We want to buy MSFT. It has a smoking good quarter ... feels like a $35 stock. It would be a gift if MSFT would come down from here."

PepsiCo (NYSE:PEP): "Indra Nooyi, she is the CEO of Pepsi, she is going to have a dynamite year… Why?... Because of the integration of the Dr. Pepper and those two bottling companies is going to be brilliant… and the bar is low… I think the stock is 8 to 9 points below where it should be... I would not only buy Pepsi, I would buy it aggressively…"

Dow Chemical (NYSE:DOW): "They overpaid for Rohm and Haas but they did a secondary. They've done everything right since then."

Electronic Arts (ERTS): "ERTS has social media gaming. I get these things because I'm a very cool 63 year old"

Goldman Sachs (NYSE:GS): "We just had that woman Meredith Whitney, she went in there doing all that shopping stuff… the stock did not go down."

Lowe's (NYSE:LOW), Home Depot (NYSE:HD): "I do believe that I like HD better (than Lowe's). It has been en fuego and I get my 3% yield...but I do think LOW is a good choice."

Bearish Calls:

Activision Blizzard (NASDAQ:ATVI): "You come to me with Activision and I say 'ixnay'."

Jeffries Group (JEF): "Jeffries is okay, I do not like."

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Source: Cramer's Lightning Round - Microsoft's Smoking Good Quarter (1/5/10)