Aston Villa are demanding a fee in the region of £8m for Ross McCormack.
The report claims that the Villans have told Sunderland that they are not interested in a loan deal for the 30-year-old, and are only willing to sell him permanently.
Sunderland boss Simon Grayson is interested in adding another forward to his ranks, despite signing James Vaughan and Lewis Grabban in this summer already.
The Black Cats are now reportedly keen to land the former Rangers player, who fell out with Steve Bruce last season.
The Scotland international, who has 13 caps to his name, has spent time this summer training with the first team, but Bruce has told him that he can leave if the right offer comes in.
Sunderland have enquired about signing him on loan, but Villa have rejected the move. They want the striker to be sold permanently.
The report adds that Reading, Derby and Hull are also interested in signing the player and have been in touch with Villa officials, but the player’s asking price is proving to be a major stumbling block.
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