TalkTalk is looking to offload 136,000 customers who subscribe to its broadband service via BT equipment in local telephone exchanges.
These 'off-net' customers are less profitable to TalkTalk than those who take broadband services over its own network equipment.
TalkTalk is targeting a 25 per cent profit margin by 2017, and the sale of the customers - which some analysts think could generate £10 million - would improve the company's bottom line.
The broadband provider is unwilling to install any more of its own equipment in local telephone exchanges, on the basis that the additional investment would deliver relatively poor returns.
As such, it is hoping BT or Sky may look to acquire its remaining 'off-net' subscribers.
TalkTalk said the attempted sale of its off-net customer base is just one of a number of major initiatives it has planned for the coming years.
The broadband provider is also planning to rebrand its AOL and "significantly reduce" the number of consumer and B2B tariffs.
In addition, TalkTalk will upgrade its billing platform, enhance its customer relationship management platform, and improve its online customer journeys.
The firm predicts the initiatives have the potential to generate £40 million in savings in total by 2017.