Reports: Microsoft gains access to Yahoo’s books

SAN FRANCISCO (AP) ? Microsoft seems interested in taking part in the negotiations if Yahoo decides to sell part or all of its business.

The DealReporter and The New York Times both reported Microsoft Corp. has signed a nondisclosure agreement so it can take a closer look at Yahoo Inc.’s books. Both publications cited an unnamed person unfamiliar with the matter.

Both Microsoft and Yahoo declined to comment Wednesday.

Yahoo’s board has been mulling selling part or all of the business since firing Carol Bartz in September.

Microsoft unsuccessfully tried to buy Yahoo in 2008 at a price as high as $47.5 billion before walking away in frustration. Yahoo’s stock is worth less than half of Microsoft’s last offer of $33 per share.

Yahoo shares edged up 3 cents to $15 in afternoon trading.