HITC Sport understands that England midfielder has concerns about club's direction.
The Black Cats signings in January have proved to be mini-miracles though, according to the manager.
The Paris Saint-Germain attacker is wanted by a host of elite clubs all across Europe.
The youngster is not resting on his laurels, and is keen to thank departing boss Ronny Deila.
Rsoler was replaced by current head coach Steve Evans in October.
The Croatian midfielder is reportedly being chased by incoming manager Antonio Conte.
Everton are currently sat in 11th place in the Premier League table.
The Scottish Premiership side ultimately decided against signing the Dutchman, instead going for another striker.
The defender is facing a long term ban after a positive drugs test.
Newcastle United are currently in 19th place in the Premier League table.