Ibrox club Glasgow Rangers want Michael O’Neill to be in charge of the Gers, and Stadium of Light outfit Sunderland want him as well, according to a report.
The Barnsley manager was said to be high on Sunderland's list of potential successors to Simon Grayson.
Barnsley and Northern Ireland bosses are joined by Rangers legend on Sunderland's three-man shortlist for their vacant manager's job.
Harry Redknapp has inevitably been linked with the Sunderland job.
Barnsley's Paul Heckingbottom is said to be interested in a move to Sunderland.
According to reports, Michael O'Neill is waiting on Paul Heckingbottom's response to Sunderland's offer.
Sunderland face a real challenge luring Paul Heckingbottom away from the security of Championship rivals Barnsley.
Sunderland sacked manager Simon Grayson last month.
Sunderland are reportedly moving for Barnsley's Paul Heckingbottom rather than Ally McCoist.
All three candidates have either managed or played for Sunderland before.