Beats presently has around 700 employees.
Apple may cut 200 employees from Beats, following the completion of $3bn acquisition of the headphone set maker.
The jobs could be lost in human resources, finance and support services department where there may be an overlap of responsibilities, according to sources speaking to the Wall Street Jounal.
The iPhone maker could offer jobs to the affected 200 employees for a short period of time, but it cannot guarantee any long-term roles for all.
Some of the Beats employees from the creative and development team have been offered jobs at Apple.
9to5Mac reported that Beats co-founders Dr. Dre and Jimmy Iovine will be joining the Apple team but CEO of Beats Trent Reznor and Beats Music CEO Ian Rogers have not announced their plans.
Staff reduction is said to be a part of merger deal.