Sunderland have reportedly begun talks with Blackburn Rovers over a deal for striker Jordan Rhodes.
The 25-year-old has been linked with a move away from Ewood Park after netting 21 goals last season, with Middlesbrough confirming that they are interested in signing him.
Rovers have turned down a bid from Boro for the frontman, and it is thought that they are not keen to sell to a Championship rival but will do business with Premier League sides for a smaller fee.
According to Here Is The City, Sunderland will make a bid in the region of £12m for Rhodes.
The Scotland international has scored 73 goals in 135 Championship appearances since joining Blackburn from Huddersfield Town in 2012.