Sunderland owner Ellis Short is prepared to sell Lamine Kone, Didier Ndong - both wanted by West Ham - and Jack Rodwell in January.
Sunderland have conceded 21 goals in their opening 11 Championship matches.
Lamine Kone, Didier Ndong and Jack Rodwell could all be sold by Sunderland in January in order to raise funds.
The Sunderland defender would be a useful addition to the Burnley squad.
Sunderland are in the midst of a concerning decline, and currently sit in 23rd position in the Championship table.
Everton were reportedly willing to spend £18m on Lamine Kone last summer but the Sunderland defender has struggled for form since.
Players targeted by Everton and West Ham are among those at Sunderland who could arguably still be playing in the Premier League.
West Ham United were linked with a summer move for Lamine Kone.
There is mixed news for Sunderland on the injury front, with Lewis Grabban ruled out while two key men return.
Sunderland need to refresh their starting line-up against Hull after a run of four straight defeats.