The restructure, which began last month and is being led by James Wildman, managing director and vice president of sales, UK and Ireland at Yahoo, is intended to align the team to better serve the need of its agencies and clients.
Yahoo is expected to announce the details of the restructure next week, which will result in a number of redundancies, as well as the creation of new roles.
The Manchester operation is small, employing just one or two people according to sources, while the London sales office includes 113 people.
A spokesman for Yahoo would not comment on the redundancies as it is still in a consultation period.
It claims the restructure is not a cost-cutting exercise and it is a long-term investment in its sales team.
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