The Black Cats find themselves 23rd in the Championship, and it will need a herculean effort to get themselves out of the relegation zone.
At the moment, it looks like they will be demoted to League One, and should that happen Sunderland wouldn’t be able to afford their top earners.
The report claims that Sunderland will try to let all of their big earners go for small fees, and in some cases for nothing, as they look to save themselves from financial disaster in League One.