Gus Poyet intends to leave Sunderland at the end of the season.
The Sunday Express says any decision to part company with the League Cup finalists would be a mutual one and would happen once the Black Cats' demise from the Premier League is confirmed.
Poyet has become frustrated with certain aspects of the Wearside club, while the Stadium of Light hierarchy have been left perplexed by some of the Uruguayan's recent statements.
They were unhappy when he publicly declared his surprise that Sunderland had not been docked points for fielding an illegible player, South Korean striker Ji Dong-Won, on five occasions.
They were also unhappy with claims from their manager that he was battling against what he referred to as a long-term malaise at the club, not helped by continual managerial changes.
