Army investigators have recommended bringing abuse-related charges ranging from negligent homicide to dereliction of duty and failure to report an offence, The Washington Post said in a report on Wednesday, quoting two army officers familiar with the investigation.
A Pentagon spokesman said he had no information about the report.
The military has spent more than a year investigating the deaths of the two prisoners at the US base in Bagram, Afghanistan, in December 2002.
One sergeant has already been charged.
Abu Ghraib link
One of the detainees died of a pulmonary embolism due to blunt-force injuries to the legs, the other from blunt-force injuries to his lower extremities complicating coronary artery disease.
The Post said that most of the soldiers facing charges are from the Fort Bragg, North Carolina-based 519th Military Intelligence Battalion and the 377th Military Police Company, an army reserve unit based in Cincinnati.
Some members of the 519th intelligence unit were later deployed to Iraq and have also been implicated in the abuse of prisoners at the Abu Ghraib prison that occurred in late 2003.