It is expected to be a busy summer at Stadium of Light as it has been reported that Sunderland AFC have identified five positions that they want to fill this summer.
It is believed that manager Sam Allardyce has held discussions with owner Ellis Short over the club's strategy and transfer and wage budgets this summer going into their tenth consecutive season in the English top flight.
It has been reported by the Sunderland Echo that the club have identified to agents that they are looking at five positions this summer along with looking to retain the services of Yann M'Vila and DeAndre Yedlin.
The Echo believes that the club are looking at a striker, attacking midfielder/winger, midfielder, full-back and a central defender and have already been linked with a number of names.
Jermain Defoe was excellent last season with his 15 league goals but the club will need some competition for the striker with both Steven Fletcher and Danny Graham both out of contract and flop Dame N'Doye unlikely to return.
It seems that Fabio Borini is preferred out on the wing but it seems that Allardyce has identified West Ham United's Diafra Sakho as his main target who he signed for The Hammers but the price tag reportedly continues to be the sticking point for the clubs.
Allardyce made an excellent signing in Wahbi Khazri but it seems that the £9m signing of the Tunisian along with Duncan Watmore and Borini wont be enough ahead of next season with Jeremain Lens likely to leave this summer after his disappointing season.
Another big rumour surrounding the club so far this summer has been Swansea City's Andre Ayew who Allardyce is reportedly a massive fan of the winger and was a key target in the January transfer window but any move is in the very early days.
M'Vila and Jan Kirchoff looked to have been excellent additions to the squad last season in central defence of the midfield and so much that the club will be looking to get M'Vila on a permanent basis.
However it looks likely that they will struggle in the midfield with Ola Toivonen moving on and Sebastian Larsson possibly ending his association with the club which does leave the Black Cats short in the middle.
It looks like Allardyce will be going into the French market once again as it is reported that they will look to move for out-of-contract Bordeaux midfielder Clement Chantome.
Patrick Van Aanholt and loanee DeAndre Yedlin were excellent in their full-back positions especially in the second half of the season with the club looking to bring Yedlin back to the club next season.
If a move doesn't materialise then Van Aanholt and Billy Jones will be the only senior full-backs in the squad with Jones struggling for form since losing his place to Yedlin. Allardyce has reportedly targeted former January target and out-of-contract Lamine Gassama and Crystal Palace's Martin Kelly.
It is expected that Wes Brown will end his stay at the Stadium of Light this summer as he comes to the end of his contract and Allardyce is expected to look for a defender to battle with Lamine Kone, Younes Kaboul and captain John O'Shea.