West Ham United boss Sam Allardyce must accept working with a sports director if he is to take the Sunderland job.
The Daily Star Sunday says Allardyce, out of contract at the Hammers this summer, is tipped to take charge at the Stadium of Light.
Lee Congerton, the Black Cats' sporting director, was key in appointing ex-Rangers boss Dick Advocaat as head coach until the end of the season.
Sunderland chairman Ellis Short, who sacked Gus Poyet after last Saturday's 4-0 home drubbing by Aston Villa, is committed to sticking with the continental-style structure.
But it is understood ex-Sunderland skipper and Newcastle boss Allardyce is not keen on a system which hands main control of recruitment to a sporting director or chief scout.