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:
13. Daniel Iversen (Leicester) - Won’t happen
The 25-year-old goalkeeper has started Leicester’s last two Premier League games and his future may depend on which division The Foxes find themselves in next season. Sunderland were linked with Iversen back in the summer but have backed academy graduate Anthony Patterson this campaign. Photo: Justin Setterfield