The Black Cats have endured a difficult summer so far, with Sam Allardyce having left to take the England managerial role while David Moyes has been parachuted in to replace him.
Naturally, the upheaval has limited the North East club’s transfer activity, with the only business at the Stadium of Light having centred on those leaving.
However, now Moyes is in place Sunderland are looking at making their first addition, with Burnley’s Gray reportedly an option.
The 25-year-old struck a stunning 23 goals as the Turf Moor outfit won the Championship and gained promotion last season, and was widely hailed as the best forward in the division.
Sean Dyche’s men only signed Gray from Brentford in the summer of 2015 for £6m (rising to £8m) and want around £30m to consider letting him move on – 20% of which will go to the Bees due to a sell-on clause.
Burnley are also ready to dig their heels in to keep hold of defender Michael Keane.