Everton boss Dave Moyes is seeking a quick sale for striker Andy Johnson.
The Daily Mail says Everton have reluctantly made the former England striker available amid continuing uncertainty over how much Moyes can spend after earning a UEFA Cup place last season.
They can expect a swift sale after it emerged six Barclays Premier League clubs have already expressed an interest. Sunderland led the way with a £10million bid as they look for a goalscorer in the wake of leading marksman Kenwyne Jones's likely nine-month absence with a knee injury.
While their offer meets Everton's valuation of a player who cost £8.6m from Crystal Palace two years ago, Sunderland manager Roy Keane knows he faces competition from West Ham, Wigan, Aston Villa, Manchester City and Middlesbrough.
The field could be narrowed following claims that Johnson has already ruled out a move to Wigan while West Ham may struggle to raise the funds.