Sunderland are already making transfer plans for the summer, even with relegation looking likely.
Cummings has caught the eye with his form in the Scottish Championship over the past two seasons.
The 21-year-old has scored prolifically for Hibs, and Sunderland have apparently seen enough quality in the youngster to consider him a valuable addition.
David Moyes reportedly feels that Cummings could play regularly at Championship level, with Sunderland beginning to plan their recruitment already.
Sunderland are not certain over which division they will be playing in next term, but it looks likely to be the second tier.
Hibs have previously rejected all offers for Cummings, but Sunderland are said to be willing to match their asking price.
Cummings has scored 16 goals in 24 matches this season, to help fire Hibs to the top of their division.