Moyes is expected to replace Sam Allardyce as Sunderland manager.
David Moyes before the match
According to the Mirror, David Moyes could be given up to £40 million to spend by Sunderland this summer.
The former Everton and Manchester United manager is expected to take charge at the Stadium of Light in the coming days after Sam Allardyce’s departure.
Allardyce has left to take up the vacant England job, with his appointment confirmed on Friday afternoon.
David Moyes and Uwe Rosler watch from the stands
The Black Cats are keen to get a new man in place quickly and have moved to secure Moyes, who is expected to quickly kick-start their summer spending.
They have not signed any players so far this summer and according to the Mirror he could be handed up to £40 million to improve the squad.
Real Sociedad coach David Moyes is pictured before their Spanish first division soccer match against Atletico Madrid
The club already has a £5 million move for Aston Villa captain Micah Richards lined up, while Yann M’Vila has openly admitted he wants to return following a successful loan spell last season.
The newspaper claims that Moyes will now have to convince the Frenchman to make the move from Rubin Kazan however.
Beyond that, he is likely to want to make several other additions as he seeks to turn them into a stable top half team rather than one that battles relegation every year.
Real Sociedad manager David Moyes watches from the stands