Sony Corp is in talks with investment fund Japan Industrial Partners to sell its loss-making Vaio personal computer division, a source familiar with the matter said on Wednesday. A new company would be set up by Japan Industrial Partners to take over the Vaio brands operations in Japan, according to the plan under consideration, the source said. Sony is also considering a withdrawal from overseas PC markets, the source added. The Nikkei business daily reported that the Vaio PC unit would be sold for up to 50 billion yen ($493 million) and that Sony would retain only a small stake in the new company.