"Person Familiar With the Matter" Actually Steve Ballmer?

Microsoft (MSFT) is really putting the screws to Yahoo (YHOO), isn’t it? Having failed to negotiate a deal in private earlier this week, Microsoft has apparently decided to negotiate it in public–with a little help from the press.

Shares of Yahoo slipped 4.76% to $27.01 in extended trading today, after Reuters reported that Microsoft was re-evaluating its bid. A mysterious “person familiar with the matter” told the publication that the re-evaluation was inspired by concerns that Yahoo’s value may have declined since the initial offer was made Feb. 1.

A little something for Jerry Yang to think about over the weekend, I suppose …