Sunderland are competing with Newcastle United for Burnley striker Danny Ings.
The Daily Star says Gus Poyet has made a goalscorer his No. 1 priority when the transfer window re-opens next month with the Black Cats having found the net just 14 times.
And with another move for Liverpool's Fabio Borini unlikely, Ings is now his top target.
Newcastle are long-time admirers of Ings. But while the North East rivals will fight it out between themselves, the toughest hurdle both must overcome is persuading Burnley to sell.
The England Under 21 international is out of contract next June.