Cagliari are “evaluating offers” from Milan, Juventus and Inter for Radja Nainggolan, while Davide Astori and Lorenzo Ariaudo could leave.
The Sardinians hit the headlines before Christmas when President Massimo Cellino announced he was prepared to sell any of his top stars for the right price.
Belgian international midfielder Nainggolan is the biggest prize with a price-tag of around €10m.
“It’s true, Milan are interested, but there are also Juve and Inter. At the moment there is little concrete to discuss. We are evaluating offers,” Cagliari director of sport Nicola Salerno told TMW.
He was also asked about other January transfer rumours, including Italy international defender Astori to Southampton and Ariaudo to Sassuolo.
“If a proposal for Astori arrives then we will evaluate it, but at the moment there is nothing concrete or defined.
“Ariaudo to Sassuolo is very probable. We are waiting for the issue to be resolved. As for Mauricio Pinilla, he is staying.”
Tickets for the Champions League final between Juventus and Real Madrid are still on sale with reseller Viagogo - Click to find out more