Hull City are seeking to sell their highest earners following Premier League relegation.
The Mail on Sunday says owner Assem Allam will listen to offers for £10million record signing Abel Hernandez, £6.5million Croatian international Nikica Jelavic and Senegal forward Dame N'Doye.
Tigers manager Steve Bruce will hold talks with his boss about whether to continue at the KC Stadium but the final outcome could depend on a financial settlement between the pair.
Bruce signed a new three-year contract with the club in March but is believed to be open to leaving if agreement can be reached.