Sky is in discussions with Microsoft to make its proposed digital terrestrial pay-TV service available via PC.
The plan would work in conjunction with Sky's proposal to launch a pay-TV service on Freeview, which is being reviewed by media regulator Ofcom.
The service would be delivered to PC via Windows Media Centre PCs that operate as an "all-in-one" entertainment device.
Users can access music, photos, TV and movies with a remote control that also allows them to record and store programmes.
"Most of the external focus on our plans so far has been on the plans to offer this service via a traditional set-top box, but this is not the whole story," said the BSkyB chief operating officer, Mike Darcey, speaking last week at the Institute of Economic Affairs conference on the future of broadcasting.
"Working with Microsoft and other technology partners, we are also working to make our DTT service available on future generations of the Media Centre PC, catering for the segments of the population for whom it is the PC, and not the TV, that is the natural epicentre of their entertainment world.
"The delivery of premium services to Media Centre PCs in this way will place the UK's DTT platform at the forefront of innovation and at the centre of the convergence of the TV and PC industries."
If it gets approval from Ofcom, Sky aims to launch a pay-DTT service early next year, using MPEG4 technology to squeeze four pay channels from its existing three channels on Freeview - Sky News, Sky Three and Sky Sports News.
The PC-based service is in part a bid by Sky to show that if it gets permission for the change, it will be able to extend the reach of the paid-for service to new consumers.
It is understood that Microsoft's Media Centre product would effectively act as a DTT set-top box, which would be able to take MPEG4 signals and accommodate Sky's conditional access software.
Ofcom announced last week that it intends to kick off a consultation in September on Sky's proposal, dashing the broadcaster's hopes for a late summer launch.
However, Ofcom is examining only the impact of Sky launching a service based on existing MPEG2 technology.