Dec 10 (Reuters) - Walgreens Boots Alliance ( WBA ) is

in talks to sell itself to private equity firm Sycamore

Partners, the Wall Street Journal reported on Tuesday, citing

people familiar with the matter.

The pharmacy chain and Sycamore have been discussing a deal

that could be completed early next year, assuming talks don't

fall apart, the report added.

Walgreens did not immediately respond to a Reuters request

for comment.

Any deal would be a big bite for Sycamore, a New York-based

firm that specializes in retail and consumer investments and

more recently is better known for smaller deals, the report

said.

Sycamore would likely sell off pieces of the business or

work with partners, one of the people said, WSJ reported.