Aug 1 (Reuters) - Goldman Sachs ( GS ) is poised to buy

into ice cream maker Froneri at a 15-billion-euro ($17.13

billion) valuation including debt, the Financial Times reported

on Friday.

Reuters could not immediately verify the report.

The deal, which could be signed as soon as September, would

involve Goldman's asset management division becoming the lead

investor in a continuation vehicle established by French private

equity firm PAI Partners, the report said citing sources.

Froneri is a joint venture between Switzerland-based Nestle

and PAI unit R&R Ice Cream, set up in 2016, with the

two merging their European ice cream business in 20 countries.

Nestle also sold its U.S. ice cream business to Froneri

in 2019 in a $4 billion-deal, giving it control of Häagen-Dazs

and other Nestle brands.

Goldman Sachs ( GS ) and Nestle did not immediately respond to

Reuters' requests for comment, while PAI and Froneri could not

be immediately reached for comment.

($1 = 0.8759 euros)