We’ve heard Apple’s name associated with a television product for a couple of years now although a recent job posting suggests that another high profile player is interested in the space as well. Microsoft is in the market for a few software development engineers to help design and build what’s described as a new cloud-based TV platform.

The positions all appear to be at Microsoft’s Mountain View, California offices. Here, new hires would work as part of the company’s Interactive Entertainment Business that includes platforms like the Xbox 360, Xbox Live, the Zune Marketplace and Mediaroom.

Microsoft points out that the positions would allow people to get in on the ground floor of an ambitious new project. Those selected would get to use cutting edge technology and work on a small close-knit team to deliver results at web-speed.

Surprisingly, the minimum qualifications for one of two software development engineer positions are pretty relaxed. For a standard engineering position, applicants need to be passionate about building applications that consumers love, hold themselves and their co-workers to high standards, be a fast learner and have strong verbal and written communications skills.

Of course, having preferred qualifications like a BS in computer science and experience with web application technologies, common frameworks and mobile application development doesn’t hurt either.

Unfortunately Microsoft didn’t reveal too many other details in the job listings so we’ll have to wait and see what they have planned for “cloud TV.” Those interested in applying for a position should have over to Microsoft’s careers center for more information.