It would be Apple's second major restructuring in the 12 months since new Chief Executive Gilbert Amelio took control of the struggling maker of personal computers.

Cupertino, Calif.-based Apple has been forced to consider the changes because of slow sales of its flagship Apple Computers, according to reports in the Wall Street Journal, the New York Times and the Los Angeles Times.

The reorganization moves are expected to be announced today or tomorrow, the Journal reported. Apple is expecting revenue to fall 20 percent to $8 billion in its current fiscal year from the previous year, forcing a similar reduction of costs, the Journal said.

Under the plan, an executive close to the company told the New York Times, Apple will divide into three groups to better focus on its core markets in education, publishing and graphics, and the Internet.

Apple declined to comment on the reports.

In addition to the likely sale of its hand-held Newton computer, Apple also is considering selling some of its pricey software development efforts, sources inside the company said.

While layoffs of the company's 13,000-person payroll are not expected until March, the reduction could be as much as 20 percent, the sources said.

That would reportedly come on top of the job cuts or voluntary departures of 1,500 workers at the company last year, when the company started its turnaround measures.