Sunderland are looking to complete a number of transfers in the January transfer window.
Sam Allardyce is plotting making a number of changes in the new year, with the 60-year-old apparently determined to enhance his squad.
HITC reported yesterday that Allardyce will be handed £20 million to spend in January, and he is keen to recruit three new players.
However, to make room for these new arrivals, the Black Cats will have to have a clear-out, with Graham’s, Larsson’s and Matthew’s futures now in doubt.
Graham has barely played this season, and he has never been a prolific scorer for Sunderland during his time at the club.
Matthews, meanwhile, was only brought to the club last summer, but he has failed to make an impression – and it seems his stay could be brief.
Larsson, on the other hand, has been one of Sunderland’s most important players for a number of seasons – but Allardyce is said to have his reservations over playing the Swedish international.