The job cuts, including television, radio and online personalities, will be announced today, and most will take effect immediately, the source said.
ESPN also plans to cut what the source described as a limited number of additional off-air jobs.
The cuts come as ESPN loses cable subscribers and faces increased pressure on costs.
The network has spent billions of dollars in recent years on rights deals with major sports leagues and college conferences.
ESPN declined to comment on the job cuts.
In a note to employees, however, ESPN president John Skipper mentioned the changing habits of viewers.
“These decisions impact talented people who have done great work for our company,” he wrote. “I would like to thank all of them for their efforts and their many contributions to ESPN.”
ESPN employs about 8,000 people around the world.
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