Louis van Gaal is in line for the Sunderland job.
The Mail on Sunday says Van Gaal's name is joined on the list of possible targets at the Stadium of Light by Italian Roberto Mancini, winner of three Serie A titles with Inter Milan, and former Liverpool boss Gerard Houllier.
AZ Alkmaar coach Van Gaal, the former Ajax and Barcelona boss, is thought to have lost at least £1.5million through investing in Bernie Madoff's fraudulent schemes.
The 57-year-old Dutchman, now coaching AZ Alkmaar to what looks like a runaway success in the Dutch League, is said to be attempting to claim up to £5.5m in compensation, although it is unlikely he will see a penny of what he is owed.
Despite his success in Holland, Van Gaal would view a move to the Premier League - the richest in the world - as a way to recoup his losses.