Sunderland's January shopping will be very limited but they have been credited with an interest in two defenders.
Former Barcelona and Juventus centre-back Martin Caceres and Liverpool defender and Mamadou Sakho are the latest to be linked with a move to Wearside.
Both centre-backs were also linked with moves to Sunderland in the summer.
Reports in Turkey claim Sunderland face competition from Galatasaray should they make a move for 29-year-old Caceres, who is a free agent.
Uruguayan Caceres has had spells in Spain with Villarreal, Barcelona and Seville before spending a successful four years in Italy with Juventus.
During his career Caceres has won five Serie A titles and two Italian Cups at Juventus.
He also has 68 caps for Uruguay.
Sakho, meanwhile, is set to leave Liverpool after falling down the pecking order at Anfield.
Sunderland’s January transfer business will be very limited given the constraints of the £140million debt and the Premier League financial fair play restrictions around wages.
Wage restrictions mean Sunderland can’t even make a loan signing unless wages are freed up by selling players.
But manager David Moyes has identified adding a centre-back and central midfielder to his squad if wages can be freed up.