People who continue to subscribe to the site will pay a higher subscription fee for the site's in depth market commentary.

Thestreet.com currently charges its 100,000 subscribers about $100 a year for full access to its Web site, which includes frequently updated stock market news reports and commentary from, among others, the company's high profile co-founder, hedge fund manager James Cramer.

Under the restructuring plan, subscribers will pay $200 a year for columns by Cramer and other columnists, as well as interactive charts and other analytical tools, according to company officials.

The subscription site will be called RealMoney.com. and is expected to be launched in late spring or early summer.

Full access to the New York-based company's original Web site will be free.

"We can see the number of people going to that (free) site increasing dramatically," said TheStreet.com chief executive Thomas Clarke.

Like most Internet start-up firms, TheStreet.com has never turned a profit and is losing millions of dollars a year. Analysts have said the company needs to generate more revenues if it ever hopes to turn a profit.

The company concluded that it could increase its revenues by attracting additional readers to a free Web site — a move designed to attract additional advertisers — and by charging more for its in-depth analysis, Clarke said.

The restructuring comes several weeks after TheStreet.com's stock dipped to an all-time low of $14 a share, a far cry from its high of $71.25 fetched shortly after the company completed an initial public offering in May. The stock traded recently at $19.75, up $1.25 on the Nasdaq Stock Market.

In an effort to boost investors' confidence in the stock, Cramer, who helped found thestreet.com in 1996, announced recently that he will forego his $275,000 salary this year and instead take payment in additional stock options.