Burnley boss Sean Dyche had one foot inside Sunderland before Dick Advocaat's U-turn.
The People says he was being lined up as Sunderland's new chief after Dutchman Advocaat had ruled out taking the role permanently despite keeping the Black Cats in the Premier League at the end of the season.
But just as Sunderland were about to open negotiations with new Burnley chairman Mike Garlick for the release of Dyche, 67-year-old Advocaat had a re-think and took the job in a call to Texas businessman and owner Ellis Short.
Advocaat had originally claimed his wife was against him working full time in the pressure-cooker arena of the Premier League.