Sunderland have made one of their most impressive starts to a season for a number of generations as the momentum gained by their Championship play-off final win and progressive summer transfer window was carried into their return to the Premier League.
The Black Cats squad was boosted by the arrival of the likes of former Arsenal captain Granit Xhaka, Dutch goalkeeper Robin Roefs and Paris Saint-Germain defender Nordi Mukiele during the summer and that set the tone for what has been an extraordinary opening three months of the season.
Regis Le Bris’ squad will head into the third international break of the season sitting inside the top six of the Premier League table following their thrilling 2-2 draw with title favourites Arsenal - but who can be viewed as Sunderland’s highest valued player?
We utilise Sports Interactive’s vast team of researchers to see who has the highest transfer value according to the new Football Manager 2026 video game.
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