Sunderland boss Paolo di Canio hopes to raise £7 million from a latest round of summer sales.
The Mirror says midfielder David Vaughan, who has a year left on his deal is available for £1m and attracting interest from Crystal Palace, having placed for the Londoners' manager Ian Holloway at Blackpool.
Fellow midfielder Lee Cattermole, the Black Cats' skipper, is up for sale for £5m and has been linked with Fulham, while full-back Phil Bardsley is also available as the Wearsiders look to clear the decks after a busy summer.
Sunderland have invested heavily in eight new players so far, and are looking to recoup some cash if the price is right.
To that end, Irish winger James McClean is heading for Championship side Wigan in a deal worth around £4m.
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