Portsmouth rate their squad at £30 million as they invite offers for every player.
The Mirror says Pompey's administrator Andrew Andronikou has brought in football agency Icon Sports Management to sell their players just three weeks before the Wembley showpiece.
The For Sale fax dropped on the desks of managers yesterday with midfielder Kevin Prince Boateng the top valued player at £5 million.
The former Tottenham midfielder has injury problems but is still highly-rated by the doomed outfit.
Versatile Marc Wilson is rated at £4 million, which is more than interested clubs have said they will pay. Algerian World Cup winger Nadir Belhadj is at the same price.
Some of the fees have stunned potential buyers - with Pompey remarkably looking to make a profit on some players who signed for nothing.
Pompey want £3 million for Tal Ben Haim, who joined them on a free transfer, and the same figure for John Utaka whose wages have been draining them.
Strikers David Nugent [£3m] and Tommy Smith [£2m] can go with the former Watford man's valuation also more than Pompey paid for him at the start of the season.
Veteran midfielder Michael Brown is valued at £1m, a high price for a player of his age. South African skipper Aaron Mokoena - signed on a free - is now quoted at £1m.
England keeper David James is listed as available on a free transfer along with number two shot-stopper Jamie Ashdown and a handful of other senior pros including injured Hermann Hreidarsson, Ricardo Rocha and Steve Finnan.
Even young hopeful Joel Ward, who made his debut recently, is down on the list as available to go for nothing along with veterans Kanu and Angelos Basinas.
Icon have also listed Aaron Hughes at £1 million - a case of mistaken identity as he is at Fulham. Namesake Richard is presumably the player who can leave Fratton Park for that fee.
Pompey have astonishingly revealed that they value their players at a combined total of under £30m. They are more likely to get around £10m at best, but that could still be a £500,000 pay day for Icon.