L’Equipe claimed yesterday that the Black Cats had made a £4.2 million offer for the striker, who has netted 14 goals in 19 Eredivisie games for Utrecht, as Dick Advocaat had scouted him at the weekend.
Advocaat is looking to bring in another striker to help his Sunderland team pick up some much needed points, and the French Under-21 international looks to be the prolific option to lead the attacking line.
The Black Cats offer is said to be in the ballpark of what Utrecht are looking for, but even if that is accepted, there are no guarantees that Haller would opt to move Wearside.
He wants to stay in Utrecht, and having only signed for the club this summer - after spending a spell on loan last season - there is no desire to move clubs yet.
Of course, Sunderland can offer a high financial packet due to the riches of the Premier League, and the quality of football will give Haller a real chance to show himself as a talent, but he is not ready to leave his current side yet.
Sunderland may have to look elsewhere for attacking reinforcements, with just under two weeks left of the transfer window - and Advocaat in real need of some key signings.