Southampton are chasing Aston Villa pair Andre Green and Keinan Davis.
The Daily Mail says the Villans face an uncertain future financially and are being threatened with a winding-up order after a late tax bill worth around £5million.
Saints are weighing up an offer of £4m to land Davis and Green.
Striker Davis, 20, shone last season after being handed a chance by Steve Bruce at the front of Villa's attack.
The 19-year-old Green's chances of an extended run in the starting XI were dashed by a long-term hamstring injury.
However, he did impress Southampton chiefs when scoring against them in an Under-23s fixture in January.