Burnley's Andre Gray in action with Rangers' Niko Kranjcar
Gray, 25, joined Burnley in a big-money deal last summer having hit 20 goals in 52 games for Brentford, and certainly lived up to expectations last season.
Aden Flint of Bristol City in action with Andre Gray of Burnley
Gray smashed 23 goals to fire Burnley to promotion, establishing himself as one of the top English strikers around having starred with his combination of pace, power and deadly finishing.
Gray has been tipped to have a big season for Burnley this term, but it seems that one of the Clarets' Premier League rivals are keen to lure him away from Turf Moor.
Burnley's Andre Gray celebrates after scoring
The Daily Mail report that Sunderland are keen to sign Gray, with new manager David Moyes believed to be a huge fan of the striker.
However, the same report claims that Burnley aren't keen to sell Gray, and may ask for up to £30m for his signature, given that Brentford have 20% sell-on clause in the deal.
Preston North End's Calum Woods and Burnley's Andre Gray in action
Everton and Tottenham are also believed to have looked at Gray, but Burnley manager Sean Dyche doesn't want to lose his key man before the season starts.
New Sunderland boss Moyes may receive funds to spend, but it's hard to see him being given £30m to splash on Gray, who has yet to play in the Premier League.
Expect to see Sunderland sign a striker before this month's transfer deadline, given that Jermain Defoe has little support around him, but a move to sign Gray would be a huge surprise given that asking price.
Do you think Gray is worth £30m?