The recordings, that date to 1935 when Garland was 12, feature the "Wizard of Oz" actress playing the piano with her mother. They are expected to garner up to $40,000 at a Bonhams and Butterfields auction on Dec. 17, the BBC reported.
Among the songs performed on the discs by the mother-daughter duo are "Good Ship Lollypop," "Object of My Affections" and "Bill" from the musical "Showboat."
Long thought destroyed, the recordings were found recently at a former house owned by Garland and have reportedly never been heard by the general public, the BBC said.
Garland, who died in 1969, is ranked as the eighth greatest female actress by the American Film Institute.