Bolstering the options
Allardyce is in desperate need of striking options ahead of the Black Cats' tenth consecutive Premier League season, having survived the relegation drop once again.
Jermain Defoe was their main force of goals last season, scoring 15 of Sunderland's 48 goals last season and with the imminent departure of both Steven Fletcher and Danny Graham they will be down to the bare bones up top.
A number of players have already been linked with a move to the Stadium of Light, with names such as Bafaetimbi Gomis being touted, but it seems Sakho is the front runner at this point.
The Sunderland Echo have reported that the club will make a move for Allardyce's former player, who made a great impact after his initial £3.5million move to Boleyn Ground from Metz with 12 goals in 26 games during Allardyce's tenure at Upton Park.
Allardyce and Sakho didn't necessarily see eye-to-eye during their time at the Hammers, but it is believed that the striker has grown frustrated with his time in the capital and is reportedly looking for a new challenge.
It is expected that the 26-year-old is one of several players allowed to leave West Ham with co-chairman David Sullivan expecting a busy summer ahead of their move to the Olympic Stadium.
However Sakho's future, who has also been linked with West Bromwich Albion hinges on the Hammers completing a deal for Toulouse striker Martin Braithwaite.
Sullivan said that the Hammers need a "20-goal-a-season striker" that will cost them "£25m or £30million" and that is where the "bulk of the money goes."
He continued saying that there is possibly a "few fringe players" that the club will "let go" and that will be used to bring in "two or three more players."