The UK's fourth-largest ISP collapsed at the end of last week with debts reported to be around £50m. A search for a buyer has already begun and Opal Telecom have emerged as the early frontrunner.
Opal - a telecoms network and services provider to small and medium-sized businesses - is due to meet Breath's administrators, PricewaterhouseCoopers to discuss its interest in the firm, according to reports.
Earlier this month Breath withdrew unmetered Internet access, following the example of a growing band of ISPs. The collapse of Breathe marks the latest .com casualty in the business to consumer sector. The .com slump began earlier this year with the collapse of Boo.com, the high-profile sportswear retailer.