The Black Cats will clearly be looking to bolster their forward options at the end of the season, after missing out on multiple targets in January.
There are also other positions where the squad has looked short of options this campaign following a raft of injuries to first-team players.
Sunderland have been linked with several players over the last two transfer windows, but which of those names could they look at this summer?
We’ve taken a closer look at some of the players the club could sign and those they won’t:
1. Jerry Yates (Blackpool) - Won’t happen
Sunderland were linked with the 26-year-old frontman in January, yet he wasn’t thought to be on the Black Cats’ radar and doesn’t fit the profile of what they are looking for. Photo: PAUL ELLIS
2. Ellis Simms (Everton) - Possible signing
Simms’ situation at Everton is certainly worth keeping an eye on. The 22-year-old forward did score his first Premier League goal against Chelsea last month but still isn’t a regular starter at Goodison Park. Simms has a year left on his contract with The Toffees and already has a good reputation at Sunderland. Photo: Frank Reid
3. Nathan Broadhead (Ipswich) - Won’t happen
Nathan Broadhead (Ipswich) - Won’t happen - Following an impressive loan spell, Sunderland were keen to re-sign Broadhead last summer, yet the forward opted to join Wigan instead. The Black Cats chose not to revisit the deal in January, with Broadhead, 24, signing for Ipswich on a three-and-a-half-year deal. Photo: Getty Images
4. Edouard Michut (PSG) - Possible signing
There is an option in the midfielder’s loan contract for Sunderland to sign him permanently from PSG this summer. It’s been reported the Black Cats could sign the 20-year-old for an initial €2.5 million fee, which looks like a good deal, yet a decision will be based on the club’s broader budget and other targets in different positions. Photo: Frank Reid