The Black Cats landed in 7th place after their first top-flight campaign since 2016/17 and Regis Le Bris is aiming to bring in more new faces this summer.
Veteran Belgian defender Thomas Meunier as a free agent is the sole completed deal so far, but it's equally important for Le Bris to retain his key names, with captain Granit Xhaka and Enzo Le Fee already stating their commitment to the cause for 2026/27.
Wilson Isidor bagged six Premier League goals last season and had been linked with a possible move back to France despite being under contract at the Stadium of Light until 2028.
However, the club has mirrored their message from other players over the Haitian international and he will not be made available for sale this month.
Sunderland kickoff their Premier League campaign against newly promoted Ipswich Town on August 22 at Portman Road.