The market leader is understood to be seeking around €70 million for the properties, to facilitate future expansion projects.
It is expected commercial agent DTZ will advertise a number of undeveloped and dormant Tesco sites, next month.
Most of these sites were bought by the retailer for new bases, but were not developed.
It has been suggested Tesco will market a handful of stores and shopping centres that it owns as sale and leaseback opportunities for investors.
The news comes as a commercial property report pointed to a sharp decline in the value of transactions, during the first half of 2008.
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The Irish commercial property market has been described as being at a "standstill".
Tesco is reportedly planning to offer-up disused sites in Fermoy, Cashel, Loughrea and Naas.
Sources have also indicated that the retailer plans to sell a property in Tallaght, formerly used as a distribution depot.
An Athlone shopping centre will also be offered up, according to reports.
However, the supermarket is not completely withdrawing Irish bases, it is instead building capital to invest in 16 new stores, expected to be opened across the country by early 2009.
The move forms part of a €150 million expansion plan.
Four stores have already opened close to Dublin city centre, along with outlets in Kilrush, Athlone and Carlow.
The supermarket has also earmarked locations in Ballinrobe, Ballinamore, Birr, Bettystown, Tramore, Maynooth, Drogheda, Cashel and Bailieborough.
Last week, it was reported retail rival Dunnes Stores is to axe sites across Ireland due to the credit squeeze, which is threatening further expansion plans.
See: 'Stagnant' Commercial Property Needs Further Price Falls, Says Report
See: Fingal Rejects Dunnes €200m Donabate Centre
(PR/JM)
