Sunderland hope to unveil Steve Bruce as new manager in the coming days.
The Daily Mail says Sunderland hope to unveil Bruce as their new manager in the next 48 hours despite bizarre claims by former Inter Milan boss Roberto Mancini that he has been offered the Stadium of Light vacancy.
Wigan chairman Dave Whelan has ordered his Wearside opposite number Niall Quinn to come up with a £3million compensation package for Bruce, who held talks with the new Sunderland board last week.
Yet as Alan Shearer grows increasingly frustrated at the lack of movement at Newcastle following his negotiations with owner Mike Ashley a week ago, Bruce cannot be ruled out of the running for the job at St James' Park.
The former Birmingham and Crystal Palace boss remains the No 1 target for Quinn and new Sunderland owner Ellis Short, following Ricky Sbragia's resignation last week, but his move to Wearside has been held up by Sunderland's refusal to match Whelan's demands.