HITC Sport understands that the Brazilian is wanted by Sam Allardyce.
Sandro failed to help keep QPR in the Premier League and since their relegation he has been looking to move back to the English top flight.
Now Sunderland manager Sam Allardyce has highlighted Sandro as one of the number of signings he wants to make in the January transfer window.
QPR are open to the prospect of Sandro leaving given he is one of their highest earners, and they would be able to utilise the money elsewhere and give new boss Jimmy Floyd Hasselbaink more flexibility to re-work his squad.
Sunderland hope that Sandro will be one of a handful of new signings within the next week as they have already agreed one deal for Lorient's Lamine Kone.
The Ivory Coast international defender is expected on Wearside soon to put the finishing touches to a move to the Stadium of Light,