The report said the paper may open an office after hiring four reporters and two photographers to be based in the north, mainly to work on its Sunday edition.
The previous Manchester office was closed to bring all editorial staff to its Wapping headquarters.
It is not expected that any former News of the World staff made redundant when the tabloid closed in July 2011 will be rehired.
The Sun's PR manager Nikki Onakoya would not confirm the office opening, but said an announcement could be expected in the next week or so.
Recent ABC figures for The Sun on Sunday showed that circulation had dropped from 3.2 million sales of its launch edition in February to an average of 2.4 million in March.