Reports suggest the Wearsiders have are interested in the former loanee - who made 33 appearances during two loan spells at the Stadium of Light - but face formidable competition for the Red Devils centre-back.
Evans is well down the pecking order at Old Trafford and has found opportunities limited under manager Louis van Gaal, making just 14 league appearances last term.
The Northern Irishman does not appear to be in the Dutchman’s plans which has prompted speculation he could depart the club he has been at since 2004.
The Chronicle states that both Everton and Tottenham have shown firm interest for £10million-rated Northern Irishman, who is also being eyed by Newcastle, Aston Villa and Leicester.
His time spent previously with Sunderland could ultimately sway his decision. Having familiarised himself with the Northern club throughout his two loan spells, he could decide on a move to Dick Advocaat's side.
However, one suspects the Northern Irishman will target a club that is capable of competing in Europe, making a switch to White Hart Lane or perhaps even Goodison Park more likely.