The (Harrisburg, Pa.) Patriot-News said sources close to the case say the men had come forward with the abuse allegations, becoming the first to allege abuse by the convicted pedophile before the 1990s.
One of the men alleged he was abused in the early 1970s, when Sandusky would have been in his late 20s.
Sandusky was convicted last month of 45 counts of child sex abuse against 10 victims.
While the jury was deliberating, more alleged victims -- including his adopted son -- spoke out for the first time about alleged abuse by Sandusky.
The attorney general's office has not said whether more charges would be filed against Sandusky. The grand jury whose investigation led to his arrest continues to meet and could be hearing from other possible victims.
Sandusky is to be sentenced in September and could receive hundreds of years in prison.
The Patriot-News said it is not known whether the three men have been contacted or interviewed by the team of Louis Freeh, the former FBI director hired by Penn State to do an internal investigation of the abuse scandal and the university's response.
Freeh's report, made public Thursday, did not mention victims before the 1990s.
Meanwhile, a Dauphin County, Pa., judge set an Aug. 16 hearing for oral arguments and pre-trial motions for two former Penn State administrators charged with perjury for statements made to a grand jury and failing to report suspected child abuse involving Sandusky, the Pittsburgh Post-Gazette reported.
Dauphin County officials said in a news release Tuesday attorneys for retired Penn State Vice President Gary Schultz and former athletic director Tim Curley would appear at the hearing.