Wigan Athletic are encouraging offers for their most saleable players.
The Sun says Wigan are ready to offload several key assets in a bid to tempt buyers following administration.
The paper claims the crisis club need to raise around £5m to settle bills, with several Premier League clubs ready to pounce.
Leicester and Sheffield United reportedly want young forward Kyle Joseph, while the Foxes are also said to be keen on defender Antonee Robinson.
Celtic and Leeds are also in the running to land attacker Joe Gelhardt this summer, the paper says.