NEW YORK (Reuters) - Goldman Sachs Group Inc may enter talks to settle U.S. Securities and Exchange Commission fraud charges as soon as today, Fox Business Network’s Charlie Gasparino reported.

Goldman officials believe the SEC’s case is without merit, but the firm does not want to battle with regulators, the report said, citing sources including an unidentified senior executive at the firm.

Goldman would likely focus on getting regulators to back off civil fraud charges, and agree to lesser charges and a fine, the report said.

But people close to the SEC said the commission may be reluctant to agree to a lenient settlement, Gasparino reported.

Goldman Sachs spokesman Samuel Robinson declined to comment. SEC spokesman John Heine also declined to comment.