David Moyes hopes to make Andre Gray his first signing as Sunderland manager, reports the Daily Express.
The Black Cats are yet to make a move in the transfer market this summer and need reinforcements to stave off relegation once more.
Moyes is only able to call on striker Jermain Defoe as his first port of call appears to be 26-year-old Gray.
The Burnley frontman netted more goals (25) than any other player in the Championship last season to fire the Clarets to title glory.
Sunderland have also been linked with moves for Marouane Fellaini and Adnan Januzaj as Moyes strives to strengthen the side following his appointment.
For more stats on Andre Gray, click here to view his WhoScored player page