Twitter is reportedly planning its second attempt to penetrate the music market, Digital Spy said.

According to Re/code, the microblogging service is considering purchasing online audio distribution platform SoundCloud.

With support from indie artists and established acts alike, SoundCloud presents a good opportunity for Twitter to capitalise on the audio platform's 250m+ membership count and widely-used music embeds.

It's unclear how much the Berlin-based company expects in any takeover deal, although a self-valuation earlier this year priced SoundCloud at $700m.

Twitter is still recovering from the failure that was Twitter #Music, which closed down in April.

The music discovery app was introduced last year as a platform for song recommendations based on the accounts users follow. It was also a place to stream tracks in-app through platforms such as Rdio, Spotify and iTunes.

Despite tweaks along the way, the service failed to get off the ground and reports as early as October suggested the app's closure was imminent.