Jordan Hugill is on Sunderland's radar but Preston North End have not had any bids for the striker since Birmingham City's recent offer was rejected.
Sunderland boss Simon Grayson worked with the 25-year-old striker last season when he was Preston boss, with Hugill netting 13 goals.
The Black Cats have so far added strikers James Vaughan and Lewis Grabban but Grayson is in the market for another with Aston Villa striker Ross McCormack also on the club's radar with talks ongoing over a potential loan move.
The Lancashire Evening Post report Preston North End have had no fresh interest in Hugill since Birmingham's failed bid.
The only contact Preston have had regarding Hugill was when Birmingham made a £2.5m bid early last week - a bid which was rejected.
Ipswich Town and Wolves have also been previously been linked with a move for the striker, who had a spell on loan at Hartlepool United earlier in his career.
Speaking after the recent Burnley game, Preston boss Alex Neil said: "Jordan has been a complete professional through this whole process.
"If I'm being honest, there is nothing to talk about, there are no offers in right now.
"What was put in was rejected and that is basically where we are.
"Jordan is an important player for this club, he was top goalscorer last year and he has performed well in pre-season so far."
Sunderland have so far added six new signings to the squad, three of those on loan and Grayson admitted at the weekend his transfer plans will be in part affected by who leaves in the coming weeks.
The Black Cats sold Jordan Pickford for £30 million earlier this summer and Vito Mannone but still have a number of major earners on the books.
Debt levels are very high at £110million but there is room to manoeuvre in terms of the wage bill.
When it comes to buying players outright, however, more funds may need to be raised before the 47-year-old can make serious inroads
Grayson said: "It will make it easier if players went out, because there’ll be money to spend in terms of outlay on transfer fees.
"It doesn’t stop us bringing players in on loan.
"Paying wages isn’t a problem, it is more maybe the transfer fees to get players on a permanent basis, if players leave then that will be easier."