Microsoft is talking to ESPN parent Disney about streaming live sports events to Xbox 360 consoles, reports NY Times. The news outlet cites people close to the negotiations and positions the talks as in-depth, although it says a deal is not yet guaranteed. The content deal would have fee-based subscriptions for Xbox Live users to access streaming content including sports events from ESPN, similar to what the network offers through some internet providers with its ESPN 360 service. NY Times flavors the news with reasons why such a content deal makes sense for Microsoft. The company has recently trumpeted Xbox Live user numbers that regularly top one million, and have climbed as high as two million concurrent users. NY Times says even though the majority are assumed to be online playing videogames, the audience size is comparable to cable channels such as TBS and The Cartoon Network. The outlet also cites Microsoft’s recent foray into passive programming on Xbox 360 including the interactive game show 1 vs. 100 and the Xbox Live exclusive series The Guild. The first season of 1 vs. 100 drew more than 100,000 viewers at times according to Microsoft. Analyst firm Nielsen recently began tracking viewership for the show’s second season. Read more at NY Times.