Sunderland are chasing three Birmingham City players.
The Sunday Sun says Sunderland boss Steve Bruce is targeting Blues midfielder Sebastian Larsson.
Sunderland are one of the clubs preparing to pick over the carcass and, in addition to Gardner, Bruce wants to sign Blues' Swedish midfielder Seb Larsson - who is available on a Bosman free transfer - and centre-back Roger Johnson.
Among the other names who are expected to leave St Andrew's this summer are keeper Ben Foster, defender Scott Dann and striker Cameron Jerome.
