Comcast hopes that preparing now for such divestitures will ease Fox's concerns over potential antitrust risks and boost the chances of its bid disrupting Fox's agreed $71 billion cash-and-stock deal to sell the assets to Walt Disney Co (DIS.N), the sources said on Monday.
The company says this is 12% higher than the last bid from USA -based Comcast.
However, Comcast's new offer, more than 5% over Murdoch's latest deal, has won the recommendation of Sky's independent committee.
Echoing an earlier report, now it may be likely that Comcast has given up on trying to acquire Fox Studios, which means Disney will get the rights back to the X-Men, Wolverine, Deadpool, Fantastic Four and related characters.
"It is now a matter for the Sky shareholders to decide whether to accept 21st Century Fox's bid".
"Comcast has long admired Sky and believes it is an outstanding company and a great fit with Comcast. We will be posting our offer document to Sky shareholders shortly".
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Fox first bid for the 61 per cent of Sky it doesn't already own in December 2016, offering 10.75 pounds per share, but was held up over concerns that the tie-up would give Murdoch too much influence over Britain's media.
All of those assets will go to Disney if it should succeed in its acquisition plans for Fox.
"Disney's internal forecasts now, on the basis of the cash flows they've published for Sky, would value it at 16 pounds", he said. "The market's collective wisdom appears to be pricing in a cool down in the bidding war for Fox with Disney and Comcast each rallying today, with Fox down 4%".
One hedge fund manager with a stake in Sky welcomed that pledge as a sign that Disney backed Fox in the battle.
United States media giant Comcast threw its hat into the ring in February with a £22bn offer for Sky, trumping an offer from Fox, and starting a bidding war. Analysts said it was not a knock-out, and Fox did not say it was its final offer. News Corp., which is controlled by the Murdochs, withdrew its bid for Sky soon after.