Sunderland have prepared a summer wish-list as they look to rebuild under Dick Advocaat.

The Dutchman performed a U-turn on his initial decision to walk away from the Stadium of Light when he signed a one-year deal to return as manager on Thursday.

According to the Daily Mirror, the Black Cats have given Advocaat £25million to spend this off-season while identifying the players they want on Wearside.

Celtic defender Virgil van Dijk is at the top of the list along with Chelsea striker Patrick Bamford who was the Championship Player of the Year last season while on loan at Middlesbrough.

Also on the Mackem's hit-list is talented Manchester City midfielder Seko Fofana who is available on loan, Leeds United right-back Sam Byram and Liverpool defender Sebastian Coates who spent last term on loan with the Black Cats.