The Black Cats allegedly want to re-sign their former loan star
M'Vila spent last season on loan at the Stadium of Light and was last month named by the Chronicle as a priority target for manager Sam Allardyce.
The midfielder is out of contract at Rubin Kazan in December, though the Echo reports the Russian club are unlikely to terminate his deal early - meaning Sunderland would have to pay an albeit small fee.
And it adds that even if the Black Cats are willing to stump up the cash, M'Vila's wage demands could prove another sticking point.
The Frenchman is said to earn £100,000 a week in Kazan - £40,000 more than Sunderland's top earners and triple what the Wearsiders reportedly paid throughout the duration of his loan.
Then throw into the mix alleged interest from rival Premier League clubs and the Mackems face a struggle to bring M'Vila back to the Stadium of Light next term.
The 25-year-old appeared in all but one of the club's Premier League fixtures last season, scoring one goal and creating a further five.