Borussia Dortmund are prepared to sell both their England youngsters Jadon Sancho and Jude Bellingham this summer.
WAZ says cash-strapped BVB have drawn up a nine-man sale list as they seek to ease growing debts.
Sancho, Axel Witsel, Manuel Akanji and Mahmoud Dahoud are all to be put up for sale ahead of the summer market.
And in the case of an 'emergency', BVB would also be prepared to part with Giovanni Reyna, Bellingham, Raphaël Guerreiro and Erling Haaland.
Chelsea and Manchester United are being linked with Sancho this week.
BVB have lost €27m in six months due to the stadium lockout in Germany and could be missing up to €75m if they fail to secure Champions League qualification for next season.
