The Washington-based tech giant has announced layoffs of thousands of jobs in the past few years.
This picture taken on on May 25, 2016 shows Microsoft's Finnish headquarters in Espoo.
The restructuring will merge its enterprise customer unit and one or more of its divisions and is expected to be announced in the coming week, according to an anonymous source cited by TechCrunch.
In a recent research note, analyst Brent Bracelin forecasted that Microsoft Azure could overtake AWS in revenue this year, which would see it take the lead position for the first time.
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The changes are likely created to make the cloud a key central focus, ensuring that Microsoft's cloud platform Azure is able to compete with similar offerings from Google Cloud and Amazon Web Services (AWS).
Microsoft had to let go of almost 7,800 staffers, including at least 900 from its sales group, a year ago as it pulled down the shutter on its smartphone business thereby handing off the company licence to HMD Global which has already released three smartphones and a feature phone at the annual Mobile World Congress trade show in Barcelona.
Microsoft is to release its earnings for the recently-ended quarter on July 20.
One of the key areas of focus seems to be getting its "modern workplace solution" software into peoples' homes, too.
CNBC reached out to Microsoft for comment but a spokesperson was not immediately available. After long-serving COO Kevin Turner departed from the organisation previous year, Judson Althoff and Jean-Philippe Cortois were handed control of the tech firm's largest workforce group. And given the rate at which Microsoft's cloud apps and Azure, its cloud service, are now accounting for a sizable portion of its sales - at 34% among enterprises, up from 20% a year ago - Nadella wants to mash the accelerator. It targeted 2,850 job cuts, 900 of which were employees of Microsoft's sales group.