March 9 (Reuters) - Gucci-owner Kering and

Ray-Ban parent EssilorLuxottica are among the suitors

for Italian eyewear manufacturer Marcolin, the Financial Times

reported on Saturday.

New York-headquartered eyewear maker Marchon has also

expressed an interest, the FT added citing a single source.

Reuters had reported last month that top managers at

Marcolin - which produces Tom Ford spectacles - have started

meeting potential suitors while they prepare the company for a

merger or sale by renewing a series of key licensing accords.

Marcolin's owner, private equity firm PAI Partners, is

seeking a valuation of about 1.3 billion euros ($1.4 billion)

for the company, the FT reported, citing people familiar with

the matter.

PAI, which bought Marcolin in 2012, has hired Goldman Sachs

as an adviser as it prepares the company for sale, Reuters

reported, citing sources close to the matter.

PAI, Marcolin, Kering, EssilorLuxottica, Safilo and Marchon

did not respond to a Reuters request for comment.

EssilorLuxottica would be the best fit for Marcolin, the FT

said, adding that Milan-listed Safilo had also looked

at the company but views it as an "opportunistic add-on" and is

the least likely buyer.

Marcolin, which has operations in Italy's eyewear

manufacturing district in the country's northeast, reported a 3%

increase in revenue to 422 million euros in the first nine

months of last year. Its adjusted core profit rose 28% to 65

million euros.

($1 = 0.9143 euros)