"The management of OL has just sent out the message that, from now on, just about everyone is for sale, as long as someone pays the right price,” the newspaper said.
The club did not disclose which players are on the transfer list.
The French side aims to raise 100 million euros before the transfer window closes. L'Equipe reported that they still needed 75 million euros to reach their target.
They have spent 134 million euros in the last two months, more than any other club in France. In July they spent a club-record 34 million euros to sign defender Moussa Niakhate from Nottingham Forest.
Last month Lyon assured Ligue 1's financial authority that they would accumulate 100 million euros in sales this summer, avoiding any further restrictions from the league's financial watchdog.
Last December, the club raised over 300 million euros to refinance their debt.
Lyon are owned by Eagle Football Group, an investment holding company listed in Paris that also possesses Brazil's Botafogo, Belgium's RWD Molenbeek, and Crystal Palace in England.
John Textor, an American businessman who controls the group, has indicated his interest in selling his stake in Palace to acquire Everton.
Lyon could not immediately be reached for comment.