Ford Motor Co. will offer three buyout programs to U.S. salaried workers in an effort to cut 10,000 white-collar jobs by end of first quarter 2007, a spokeswoman said on Wednesday.

Ford, following a $1.44 billion loss in the first half, is cutting both salaried and blue-collar jobs as part of its second North American restructuring plan this year.

The No.2 U.S. automaker has already trimmed 4,000 salaried jobs in the first quarter of this year.

Ford spokeswoman Marcey Evans said if fewer than 10,000 people accept the incentives, Ford will turn to layoffs to achieve its jobs cut target.

The buyout offers, the first of which will be offered next month, include two different early retirement packages and one voluntary separation.

One of the three offers is aimed at managers and higher-ranking executives who are 52 and older. The other at low-ranking managers and other salaried employees. A third package will be offered to employees who are not covered by the other two plans, Evans said.

As part of the third package, Ford will offer severance pay equal to three to 13 months pay depending on years of service, the spokeswoman said.