Sunderland are prepared to sell the naming rights to the Stadium of Light.
Black Cats chief executive Margaret Byrne says the club is determined to turn a profit within three years.
Byrne told The Journal: "I think you have be open-minded. I think you have to keep all the options open.
"But, at the same time, you're not just going to put a name on the stadium that doesn't fit or it's not the right name.
"It's slightly different here because it's a new stadium. It would be different if it was Roker Park. It would be a bit more emotive. But we need to be more open-minded; at the back of your head you think the reason this money is coming in is for player purchases.
"There's been lots of interest, but nothing that has yet made Ellis as an owner or the board think 'This is worth taking forward'. There's always offers."