Chris Coleman is hoping to bring in up to five new players in January - but Newcastle United midfielder Jack Colback is not on his radar.
Cash-strapped Sunderland will be limited in terms of the business they can do, with loan deals set to dominate the January transfer business.
One player unlikely to be returning to Wearside is Colback.
The former Black Cat does not have a future on Tyneside under Rafa Benitez and is currently training with the Under-23s.
Free to look for a new club, a return to Sunderland would prove controversial and the Echo understands it is not on the cards despite his desire to stay in the North East.
Bolstering the Sunderland attack will be Coleman’s priority but he knows he will have to box clever given the financial restrictions.
Sunderland currently have four loan players on their books but clubs can have up to eight in total, with a maximum of five in a matchday squad.
Sunderland are bracing themselves in case Lewis Grabban is recalled by AFC Bournemouth, Premier League Cherries have a short window next month in which they can recall the 11-
goal top scorer with several Championship clubs interested in a permanent move for the striker.
Coleman had hoped to entice Liverpool goalkeeper Danny Ward to Sunderland but he won’t be heading to Wearside. Coleman does retain a strong interest in 18-year-old forward Ben
Woodburn should Liverpool allow the teenager to go out on loan, though there is strong interest from other Championship clubs.
Some of Sunderland’s high earners could be moved on in January to free up funds and wages, with Lamine Kone and Didier Ndong set to attract the most interest.
Speaking earlier this month, Coleman said: "If we lose one or two who are on big salaries, that will free up money to bring in other people. If someone comes in and buys one of our players, that will change again.
"I have lists of possible loans if we don’t get anybody out, and I have a list of possible loans or buys if we sell or if players leave us on loan. There are different scenarios for us to look at."