Sunderland have allegedly made Real Sociedad manager David Moyes their first choice to replace Dick Advocaat this summer.
Advocaat is expected to leave the Stadium of Light at the end of the season, whether or not he keeps the Black Cats in the Premier League.
Former Everton and Manchester United boss Moyes joined Sociedad in November and is on course to guide them to a 12th-place finish in his first campaign in La Liga.
The 52-year-old has also been linked with the managerial jobs at Newcastle United and West Ham United.
According to The Sun, Sunderland view Moyes as an ideal candidate for their vacancy, provided that they can convince him to leave Sociedad after less than a year in charge.
Moyes signed an 18-month deal when he moved to Sociedad in November.