While the club’s sporting director Kristjaan Speakman has said the club will have a competitive budget in the Championship, he also warned that a period of transition will be inevitable.
Sunderland will therefore be on the lookout for potential bargains, with several players at various clubs nearing the end of their contracts.
Last summer the Black Cats were able to sign Alex Pritchard and Corry Evans after they were released by Huddersfield and Blackburn respectively.
Here are some players whose contracts are set to end this summer and who Sunderland could look at.
1. John Ruddy
Sunderland have already been credited with interest in the experienced goalkeeper who has confirmed he will be leaving Wolves. Ruddy, 35, worked with Alex Neil at Norwich, while Sunderland are looking to sign a new goalkeeper to provide competition for Anthony Patterson. Photo: Fran Santiago
2. Neil Taylor
Dennis Cirkin was Sunderland's only recognised left-back for much of the 2021/22 campaign and it's an area the Black Cats will need to strengthen. Taylor, 33, was a reliable option for Middlesbrough last season, making 14 league appearances after joining the club in December. Photo: Stu Forster
3. Naby Sarr
The 28-year-old started for Huddersfield in the Championship play-off final against Nottingham Forest and is a left-footed centre-back who is comfortable stepping out with the ball. While he wasn’t a first-choice option for Terriers boss Carlos Corberan, Sarr is also a commanding figure, at 6 ft 6, who is effective in both boxes. Photo: Stu Forster
4. Josh Murphy
Another player Sunderland have already been linked with who worked under Neil at Norwich. Murphy, 27, is set to leave Cardiff this summer, yet the fact he was released early from a loan spell at Preston in April may raise concerns. Photo: Alex Burstow