Wolverhampton Wanderers manager Paul Lambert
It is claimed the Mackems are ready to begin interviewing potential candidates, with Lambert and Aberdeen boss Derek McInnes in the frame.
Aberdeen manager Derek McInnes
Despite Lambert's comments earlier this month, the 47-year-old is widely expected to leave Wolves this summer, following a disagreement with the club's owners Fosun over their transfer policy.
It has been suggested that Portuguese agent Jorge Mendes will again oversee the Molineux side's recruitment drive, despite experiencing mixed results last summer.
And Mendes client Nuno Espirito Santo is said to be in line to replace Lambert after leaving FC Porto this week.
Former Porto head coach Nuno Espirito Santo
Sunderland's chief executive Martin Bain has called on Walter Smith, the former Rangers manager, to help him find David Moyes' successor, the Chronicle reports, and it is perhaps little surprise to see McInnes and Lambert - both fellow Scots - considered.
It is also claimed that Sunderland will make contact with former Leeds United boss Garry Monk, who resigned from his post on Thursday.
Former Leeds United manager Gary Monk
McInnes, who will lead out Aberdeen in the Scottish Cup final this weekend, is under contract at Pittodrie until 2019, which could make Lambert a favourable option if he is to leave Wolves.
Would the Wolverhampton Wanderers boss be a good appointment for Sunderland?