In what would be one of the biggest business deals to go down -- well, ever -- Microsoft is rumored to once again be in talks to buy Yahoo after being rebuffed numerous times in past years. The New York Post is citing unnamed sources in reporting that Goldman Sachs is helping Team Redmond make a play for the web's perennial "number two," and arguing that an acquisition or merger would make sense for both companies. Microsoft would get a stronger online advertising presence -- something it clearly desires, as evidenced by its battle with Google for DoubleClick -- along with as an audience whose demographic supposedly skews younger and content that it could offer with Zunes, Xboxes, and the like. Yahoo would also serve to benefit, goes the argument, by picking up some of the much-needed technical expertise and financial backing required to dethrone the big G. Still, these two rivals have done the mating dance several times before without anything substantial arising -- save for IM interoperability -- so it remains to be seen whether the landscape has shifted enough in the eyes of both firms to solidify an agreement this go-round.

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