Sunderland are set to make Newcastle United winger Damien Duff the club's highest paid player.
Toon will off-load winger Duff, 29, for £5m to ease a staggering £10m wage bill.
And Sunderland will smash their wage structure to offer a club record £60,000-a-week - still £10,000 short of Duff's St James' Park take.