According to the Hollywood Reporter, Sun Capital Partners, the turnaround specialists who recently acquired the 1,100 Musicland, Suncoast and Sam Goody stores from Best Buy, are in negotiations to takeover the beleaguered Tower Records chain.  No one from either Sun or Tower is talking but music and video vendors have told the Reporter that a deal is pending.  Sun Capital Partners, which specializes in turning around troubled companies, paid nothing for the Musicland stores, but did take on the chain's substantial debt, and a similar deal with Tower Records is likely.  Declining CD sales and mass market competition have hurt music specialty stores, many of which have broadened their product mix to include graphic novels (especially manga) and anime videos.