SAN FRANCISCO  Yahoo is planning a new round of layoffs, the first since Carol Bartz became chief executive in January, according to several people with knowledge of the situation.

The layoffs could affect several hundred employees and may be announced as early as Tuesday when Yahoo reports first-quarter financial results, said these people, who agreed to speak on condition of anonymity because the plan is confidential.

A Yahoo spokesman, Brad Williams, declined to comment, citing a company policy not to discuss rumors and speculation.

The cuts would be the third round of layoffs at Yahoo in little more than a year. The Internet company, which has been struggling for more than two years, laid off about 1,000 workers early in 2008. It cut 1,400 or so in the fourth quarter of last year, in continuing efforts to prune its sprawling online business and bring down expenses. It ended the year with 13,600 employees.