Google will show off the set-top box on Wednesday during its developer conference, the Journal said. (Agencies)
The set-top box will be powered by Google's new Android TV software designed to play movies, games and other content on television. However, the device will carry another company's brand name, the newspaper said.
Representatives from Google were not immediately available for comment outside regular US business hours.
Tech companies from Microsoft Corp to Apple are vying for space on the TV - the traditional family entertainment centre and where people used to spend most of their leisure time before the advent of the smartphone and tablet.
Amazon unveiled a USD 99 video streaming device "Fire TV" video and game streaming device in April, with hopes of boosting its main online retail business over the longer term.
In December 2012, Google sold its set-top TV box maker Motorola Home to Arris Group Inc for USD 2.35 billion
Google will show off the set-top box on Wednesday during its developer conference, the Journal said.