The Black Cats are after a new striker this summer, as Connor Wickham looks set for the exit.
Sunderland have agreed to sell Connor Wickham to Crystal Palace this week, leaving £9 million in the kitty and a shortage of goal-getting strikers at the club.
Austin banged in the goals for QPR last season and is on many a wanted list for the upcoming season after his club were relegated last term. Borini has had one successful period on loan at Sunderland already and is set to be sold by Liverpool this summer. Sow has lost his place in the Fenerbahce starting line-up to former Manchester United striker Robin van Persie so is after a move.
The Shields Gazette is reporting that Sunderland are now ready to move on a striker target, but none of the above mentioned trio are on that apparent shortlist.
Despite the rumour mill suggesting otherwise, the local source suggests that Dick Advocaat has completely different targets in mind to these three.
Sunderland struggled for goals last term, with Steven Fletcher, Jermain Defoe and Danny Graham in need of more support this season.