The West Ham United striker is waiting to see if Sam Allardyce takes the England job.
The Black Cats are keen to add a striker to their squad this summer as they look to take the goal-scoring burden off Jermain Defoe.
Sakho is one player they have targeted and the player thought to be keen on a move to the Stadium of Light, with Sky Sports reporting that he has handed in a transfer request at the Hammers.
They are holding on to him until they can secure their own new striker, with West Ham also keen to improve their forward line this summer.
However, according to the Daily Star, Sakho is also holding out on making the move until the future of Allardyce is decided.
The Sunderland boss has been linked with the England job following Roy Hodgson’s departure last month.
He is currently the bookies' favourite to take the role and Sakho is waiting to discover if his former manager stays on Wearside or departs for the Three Lions before agreeing a switch to the Stadium of Light.