Sunderland's ownership group has been offered £42million to sell the club, Sportsmail can reveal.
A consortium fronted by William Storey, who failed in his pursuit of the League One side in 2020, is proposing to buy out all four owners and take up 100 per cent of the shares.
The Black Cats finished fifth in League One this season and are preparing to face Sheffield Wednesday in the play-off semi-finals, starting with the home leg at the Stadium of Light on Friday.
The potential buyers are keen to force the issue and if promotion is not secured to the Championship this month, they believe their hand will be strengthened.