Microsoft's on again, off again negotiations with Yahoo are now apparently on again.

Microsoft has signaled that it is willing to sweeten its previous offer for a partial buyout of Yahoo's search business. Neither Microsoft nor Yahoo had any immediate comment and the rumor comes from someone close to both parties.

It has been two weeks since the pair have been at the negotiating table. Each time, Microsoft has walked away saying that it would never go back. According to the source several of Yahoo's nine board members, including its chairman, Roy Bostock, have since indicated a willingness to hold further discussions with Microsoft on a possible deal to sell the search operations.

The fact that they are facing a shareholder revolt over their handling of Microsoft over the last few months which have cost the company a fortune has nothing to do with it, of course.