Is Republic of Ireland and Burnley striker Jon Walters Sunderland-bound? Chris Coleman reacts to January transfer talk

But the Black Cats boss has confirmed he is looking to sign two strikers this window, with James Vaughan on the verge of signing for League One side Wigan Athletic.

Sunderland have been heavily linked with a move this month for Walters, who would add a much-needed presence to the frontline.

The veteran frontman has only started one first-team game for Burnley this season, their EFL game against Blackburn in August, since his £3million summer move from Stoke City.

Walters has played just 37 minutes in the Premier League for Burnley as he's been hampered by injuries.

He played the full 90 of Ireland's World Cup game in Georgia back in September, and came off the bench last weekend for the last 15 minutes of Burnley's 4-1 FA Cup defeat at Man City.

One of the main stumbling blocks to a loan move to SAFC, of course, would be wages. Walters still has 18 months left on his Burnley contract after joining from Stoke.

When asked about the striker, Coleman said: "I can't comment on Jon and Burnley, he belongs to Sean [Dyche, Burnley manager].

"But we are looking for two strikers plus someone else in another position. That's what we need to bring in to help us and that will make us better.

"We have young Josh Maja who did really well but he is still playing catch-up. He has showed touches, he is a classy mover, he will get fitter with more game time. I like him and young Joel Asoro.

"We can't look at these young players and say they will play every week though, it is not fair on them.

"They have something to offer but we need more than that, we are working on it.

"We are not in to buy anybody. It is loan deals we are looking at, that is where we are. If we lose somebody for a chunk of change then we may be able to.

"At the minute, the players I am hoping we get in will be loan deals. I don't really think that will change."