According to former Wall Street Journal reporter Jessica Lessin, who broke the news this week, Apple has told broadcasters and networks that it wants to offer customers a premium service where they can skip ads.
Apple has reportedly said that it would pay networks for lost revenue.
Discussions between Tim Cook, the Apple chief executive, senior vice-president Eddy Cue, and media companies reportedly took place last week at a conference in Sun Valley, Idaho, hosted by investment bank Allen & Co.
Apple already sells a set-top box for watching internet and iTunes content, but has been trying to launch a live and on-demand TV service – iTV – for some time.
Digital set-top boxes from Sky and Virgin mean that viewers already have the option to fast-forward ads when watching pre-recorded shows, but Apple’s proposals could take that further.
In 2012, Apple was granted a patent number for technology that could potentially recognise when an ad break started on a live TV broadcast, replace it with some other pre-recorded material, and then switch back to the original broadcast once the commercial break was over.
Apple did not respond in time for publication.