Paper Talk: Two strikers linked to Black Cats
Two names that have been heavily linked by a number of sources today are Celtic's Gary Hooper, and Swansea City's Danny Graham.
Moves for either player seem unlikely for a number of reasons.
Hooper, 24, has found the SPL extremely easy after switching from Scunthorpe United in 2010.
However, the lure of Champions League football coupled with the likelihood of winning the SPL would outweigh the draw of a relegation battle.
Bhoys' manager Neil Lennon has been quick to slap a £10m asking price on the Essex-born striker's head too.
Would Ellis Short really sanction a second £10m+ forward in such a short space of time when Martin O'Neill starts with one striker every week?
In the case of Graham, 27, the Gateshead-born striker is a known Mag and would be reluctant to join the Lads, especially with current employers Swansea in the top half.
On top of that, the former Watford, Middlesbrough and Carlisle United man is a regular under Michael Laudrup.
With regards to a potential windfall, Aston Villa boss Paul Lambert has denied that there is a £3m instalment due soon for former Cats' forward, Darren Bent.
The Villa striker has been well down the pecking order at Villa Park recently and Lambert has been reluctant to explain why he hasn't been picking the England international.
With Bent stuck on 47 Premier League appearances for the Midlands outfit, the suggestion was that the former Spurs, Charlton and Ipswich man would cost more money once he hit 50 appearances.
Lambert though, has been quick to deny this suggestion.