The first round of ESPN layoffs have begun and are expected to extend through Wednesday, The Post has learned.

While sources said this week’s dismissals will not include “talent” — which is what the media industry calls on-air personalities in front of the camera — ESPN will pare its roster in the ensuing months and years to come as it remodels its approach.

The network will tighten its belt for those making more than seven figures, but with a particular fine eye for those in the $2 million-$5 million per year range, according to sources.

This has already played itself out with lead college football play-by-player Chris Fowler, who is staying with the network, according to sources, but not with the big raise he sought.

The current ESPN employee layoffs are part of Disney CEO Bob Iger’s plan to cut 7,000 jobs across the company.

ESPN chairman Jimmy Pitaro has told heads of departments to scrutinize every aspect of their divisions.

There are said to be no “sacred cows,” though the likes of Stephen A. Smith, Scott Van Pelt and Joe Buck are not going anywhere.

This round will focus mostly on unknown employees, who are the backbone of what has made ESPN the most dominant sports network for decades.

As far as on-air talent, the people “in the middle” — which was the term used by one source and defined as in the $2 million-$5 million range — will feel a squeeze and some will either not have their contracts renewed or will be offered buyouts if they are toward the end of their deals.

ESPN will utilize audience research to determine whether these big-money talents are needle movers or not. These moves may not happen in waves, but more in the flow of expiring contracts.

This has already occurred with Fowler, who just completed a 10-year, $30 million deal and was looking for a big raise.

Sources said Fowler is staying on as ESPN’s No. 1 college football and tennis play-by-player, but with just a small increase.

He will not be in the same stratosphere of Buck’s five-year, $75 million contract to call “Monday Night Football,” which, while a more prestigious job, is what could be considered a somewhat similar position to Fowler’s.

The “Monday Night Football” pregame show, where seven-figure on-air personalities such as Suzy Kolber and Steve Young reside, could be a spot ESPN examines closely, according to sources.

ESPN is still going to reward folks, like Marcus Spears, who recently received close to $2 million per year on a four-year contract, according to sources, because not only is Spears good on TV, but he grinds nearly every day.

However, where there is a chance to replace someone receiving $2 million with someone making $400,000 or $500,000, ESPN will look to do it.

The layoffs are happening in three rounds for several reasons.

When Iger reorganized Disney upon his recent return, he made changes that gave the leaders of the company’s divisions, including ESPN, more power.

At ESPN, Pitaro, its chairman, is No. 1 at the network, while president of content, Burke Magnus, is the clear No. 2.

The other goal of the reorganization was to also figure out how to avoid redundancy.

ESPN was already leaner than other divisions of Disney because of past layoffs.

This is one of the reasons that ESPN cuts are not coming just at one time.

Some departments have needed more time to figure out exactly how they can produce the same work with less people.

Another issue is that ESPN is international and some countries have different labor laws and procedures with layoffs.

ESPN has become leaner over nearly the past decade, when a company once immune to the ruptures of media was suddenly handing out pink slips every two or three years.

In 2015 under then-ESPN president, John Skipper, 300 people were laid off.

In 2017, again under Skipper, another 250 were let go, including on-air stars such as Ron Jaworski.

In 2020, during the height of the pandemic, Pitaro laid off 300 and decided to not fill another 200 positions.

ESPN also asked its on-air folks making $500,000 or more to voluntarily take a 15 percent pay cut for a few months.

The exact number that are being let go on this turn is still undetermined.

Now, ESPN is at it again, even though it still rakes in around $775 million in cable fees per month and started an over-the-top platform, ESPN+, which has nearly 25 million subscribers.

It pays billions in fees to broadcast the NFL, MLB, NBA, NHL, college football and other sports.

ESPN is going to report its own earnings for the first time in November. The earnings are anticipated to be very impressive, according to sources familiar with the network’s books.

Even with the upheaval, ESPN is still making deals.

Besides Spears, ESPN plans to make a very similar multimillion dollar offer to free agent-to-be, Mina Kimes.

It is on the Pat McAfee sweepstakes.

McAfee, who already is on ESPN’s College GameDay, met with Iger last week as McAfee shops around for his next deal with the prospect of walking away from his four-year, $120 million FanDuel contract.

ESPN will only do a deal with McAfee that it believes will make money.

That doesn’t help all the hardworking people who are losing their jobs, many through no fault of their own.

ESPN may still be at the top of sports media, but another round of layoffs just spilled more of the guts of the place.