Sunderland boss Steve Bruce is set to sell Craig Gordon and Steed Malbranque.
The Mirror says Bruce has been told to free up resources so he can afford his eight-man target list - and that means reducing the huge £53.69million the club shell out on player salaries.
Keeper Gordon has a patchy fitness record, while winger Malbranque has one year left on his contract and won't get another.
Bruce has already lost Bolo Zenden, Sulley Muntari and John Mensah and needs to offload George McCartney and Nyron Nosworthy, who are also on good deals.