BERLIN, Dec 17 (Reuters) - Thyssenkrupp is pursuing a

spin-off as the main option for divesting its defence business,

a spokesperson said on Tuesday after a German newspaper reported

several suitors had made offers for the unit.

Carlyle and German state-lender KfW had been poised to take

a majority stake in Thyssenkrupp Marine Systems (TKMS) but the

U.S. investor dropped out in October, leaving Thyssenkrupp to

pursue alternatives.

"Following the exit of Carlyle, we are sticking to our

chosen path of making Thyssenkrupp Marine Systems independent.

To this end, we are primarily preparing a spin-off of TKMS,"

said a spokesperson when asked about a report in Handelsblatt.

Citing sources familiar with the process, the business

daily reported that Thyssenkrupp had received several bids for

its Marine Systems division, including from Rheinmetall,

Luerssen and the German government.

The spokesperson also said the company was continuing

talks with the German government about a possible participation.

"Independence offers a good starting position for

possible national and European consolidation," said the

spokesperson.

The company's CFO has said next year would be a

realistic timeframe for the spin-off of the unit, which makes

submarines and frigates.

Rheinmetall declined to comment. No one was immediately

available at Luerssen's parent company NVL.