I am assuming since there are no responses that no one is looking to sell off their practice/clients. I know I can speak personally, clients are hard to obtain (the most difficult part of this business), and we work hard to make sure they are collecting what they are entitled to, as well as develop a relationship with each one so that it's a long term partnership. Unless I was ready to get out completely, I wouldn't be looking to sell any clients off.
Are you just starting out? Do you currently have any clients? Maybe if you elaborate on what you're trying to do someone could offer some assistance.