Tickets remain on general sale for the match at the Stadium of Light (7:45pm kick-off) after season-card holders were given a period of exclusivity to secure their regular seats.
Friday’s attendance will surpass the Black Cats’ biggest crowd this campaign, when 38,395 attended February’s 2-1 defeat against Doncaster Rovers for Jermain Defoe’s second debut.
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Regulations state that teams have to give at least 2,000 tickets to the away team – or 10 per cent of their capacity based on the stadium.
Sunderland have also been handed just 2,000 away tickets for next week’s second leg at Hillsborough which have now sold out.