Sunderland have been linked with Burnley's Andre Gray, although they would have to shell out £30million for the frontman.
David Moyes has made no secret of Sunderland's need for a new striker, with Jermain Defoe currently the only orthodox central option available at his disposal.
Gray netted 23 Championship goals during Burnley's promotion last season and reports today have indicated that he is a player that interests Moyes.
However, Burnley have reportedly put a £30m price tag on Gray's head, which would almost certainly put him out of Sunderland's reach.
Sunderland have also been linked with Anderlecht centre-half Kara Mbodji, who is expected to be on the move.
Mbodji has been on Sunderland's radar for several months and they have watched him in action, although the change of manager at the Stadium of Light could affect those plans.
Meanwhile, Moyes has admitted that he will look to former Premier League employers Manchester United and Everton for new recruits.
But the Scot fears that Sunderland will be one of a number of suitors for any fringe players that become available at Old Trafford or Goodison Park.
"There would be players at both clubs that would interest me if they were available," he said.