Arsenal, as well as Chelsea, Manchester City and Manchester United are all possible destinations.
Manchester City-owned Celtic winger Patrick Roberts is a fan of Steven Gerrard and Lionel Messi.
Arsenal and Juventus are also reportedly interested in the Bayern Munich midfielder.
The Dutch boss has left Ajax and has been linked to Everton on several occasions.
Leeds United are reportedly keen on appointing Watford boss Quique Sanchez Flores
The Italian is favourite to replace Remi Garde at Villa Park.
The Black Cats guaranteed their Premier League survival on Wednesday.
The Spaniard's St. James' Park future has been thrust into doubt following the Magpies' relegation.
The Celtic striker reached the landmark in his 53rd appearance of the season against St. Johnstone on Wednesday night.
Marseille have confirmed that Tottenham and West Ham target Michy Batshuayi will leave the club this summer.
Sunderland signed Sebastian Coates, Adam Matthews, Jeremain Lens, Younes Kaboul, Fabio Borini, Yann M’Vila, Ola Toivonen and DeAndre Yedlin in the summer transfer window.
West Bromwich Albion signed James McClean, James Chester, Rickie Lambert, Salomon Rondon, Jonny Evans, Anders Lindegaard and Serge Gnabry in the summer transfer window.
The Tottenham Hotspur midfielder has simply not done enough to justify remaining at the club when so many talented youngsters deserve chances.