SAO PAULO, Sept 24 (Reuters) - Brazilian education firm

Vitru hired banks UBS BB and Itau BBA to find a

potential buyer or a firm interested in merging their

businesses, newspaper Valor Economico reported on Tuesday,

citing sources.

Cruzeiro do Sul and Yduqs were in

talks with Vitru for a deal, Valor Economico reported, adding

the former was looking for a merger, while the latter would be

interested in an acquisition.

All three companies declined to comment.

No binding offer has been sent to Vitru yet, Valor

reported.