LOS ANGELES, Nov 22 (Reuters) - ABC newswoman and popular daytime talk show host Katie Couric is negotiating a deal with Yahoo Inc, a source with knowledge of the discussions said on Friday.

The negotiations would not affect her daytime talk show "Katie," which is currently in its second season at the Disney-owned television channel, the source told Reuters on condition of anonymity because the talks had not concluded.

No further details were available. Yahoo did not respond to requests for comment.

The Hollywood Reporter said on Friday Couric was negotiating an exit package with ABC, where she has a role as a special correspondent for ABC News in addition to her daytime show.

While ABC would not confirm Couric's move, an executive familiar with the situation did say she had an opportunity and alluded to a link-up with Yahoo.

"Katie is an incredible journalist and this was an opportunity that she couldn't pass up," the executive said.

"Thanks to the powerful association between ABC News and Yahoo we know that Katie will continue to work closely with us and welcome her on our air anytime."

Couric joined ABC less than three years ago after anchoring the evening news at CBS, following a long stint at NBC's "Today" show.

The Hollywood Reporter said Couric is expected to finish her daytime talk show's second season and a decision about her future will not be made until December, when November ratings are in.

Yahoo CEO Marissa Mayer, hoping to revive growth at the struggling Internet company, has been trying to attract Internet traffic to the company's many sites, partly by paying top-dollar for premium content. In August, the AllThingsD website reported that Mayer was personally orchestrating a Web interview show featuring Couric.