The last remaining assets from Kingdoms of Amalur developer 38 Studios are to be auctioned off during October.
An online listing, as spotted by Polygon, states that auctioneers from the SJ Corio Company have scheduled dates for two auctioning events.
The first will take place on October 16th in Maryland, whilst the second will occur on October 23rd in Rhode Island.
Assets listed for sale include high-end computers, servers, audio recording equipment, moven capture suit and Xbox 360 XDK consoles, development kits provided to Xbox developers by Microsoft.
Microsoft however has insisted that the development kits were only licensed to 38 Studios, and cannot be sold on by a third-party without its approval.
"Xbox 360 Development Kits (XDK) are the property of Microsoft and are only licensed to authorised studios and may not be assigned or sold to any third party without the written consent of Microsoft," said a Microsoft spokesperson.
"We will be contacting the appropriate parties involved in the auction of 38 Studios’ assets to remove the XDK units from the auction listing and to secure the return of the consoles to Microsoft."
38 Studios closed down in May earlier this year after running into severe financial trouble, laying off its entire staff whilst also leaving Rhode Island in an economic crisis after it couldn’t pay back the state the $75million tax-payer backed loan it had received to move there.
The state’s Governor recently said the closure remained a huge financial problem, with a new report suggesting sweeping changes in economic policy to help ensure a similar situation is not repeated.