From our sources within the company: The expected layoffs have started at Yahoo (NSDQ: YHOO), with as many as 100 expected from the Media Group, including those based in the Santa Monica offices, and elsewhere. We’re in the process of confirming names. According to someone mid-level who has been laid off: “It is like a morgue in here.” By the way, the technical term is RIF, as in Reduction in Force; CEO Jerry Yang called it a “strategic workforce realignment” during the earnings call late last month.

Staci adds: This is how fluid the information is ... I’m told now the number for the Media Group will be about 50. That’s lower than it probably would have been had other actions like the dismantling of the Brand Universe group (some reassigned, some laid off) not already been taken in the last few months.

Among those affected: our friend Susan Mernit, senior director, product, Personals, and Patrick Houston, VP- Content & Programming, Lifestyles. We’ll add to this list as we confirm.

More to come.