After a lot of digging around I discovered that Microsoft are also confused about the URLs which require excluding as they have 4 different URLs containing this information and still some URLsIPs are missing.
I hope these help, if any one discovers any other articles or URLs please add comments to this Post:
http://onlinehelp.microsoft.com/Office365-enterprises/hh373144.aspx
http://technet.microsoft.com/en-us/library/hh852466.aspx
http://technet.microsoft.com/en-us/library/hh852445
http://community.office365.com/en-us/forums/152/p/57262/208626.aspx
Some URLsIPs missing:
https://msol.vo.msecnd.net
https://microsoftonline-p.com
It is also worth noting that Microsoft supply the following note: Datacenter IP addresses are subject to change at any time, and Microsoft makes no commitment for updating or notifying the IP address ranges used by Office 365. Therefore it is highly recommended that if needed, customers configure filtering based on domain names and not by IP address.
Therefore please make sure your ProxyFirewallRouter supports DNS entries
Hope this helps