Sunderland boss Regis Le Bris has been handed a bumper transfer budget ahead of his first Premier League season.
The Black Cats are back in the top-flight for the first time since 2016/17 and the club hierarchy are looking to build a squad capable of competing in the top tier.
Le Bris has brought in an estimated £43m in sales, after offloading Jobe Bellingham to Borussia Dortmund, with £136m spent at the Stadium of Light.
Midfield trio Enzo Le Fee, Habiib Diarra and Noah Sadiki have all arrived alongside a deal for Simon Adingra from Brighton & Hove Albion.
Former Arsenal captain Granit Xhaka will add experience to the Sunderland engine room but goals remain an issue.
From the three relegated teams in 2024/25, only Ipswich Town's Liam Delap managed to score 10+ league goals, and Sunderland cannot afford to be lacking firepower.
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Wilson Isidor scored 13 Championship goals in Le Bris promotion campaign in 2024/25 but he is inexperienced at the highest level.
Before the transfer window closes on September 1, Le Bris wants a striker, and reports from Talksport claim a free transfer move for Dominic Calvert-Lewin is on.
The 28-year-old is looking to return to the Premier League this month, after being released at the end of his contract at Everton in July,
Sunderland are also in talks to take Marc Guiu on a season-long loan from Chelsea, but Calvert-Lewin's experience could be vital, despite rumours he wants to join a more established club.
The England international is considering a two-year contract, after scoring 57 Premier League goals in nine seasons, but he's not managed double figures since 2020/21.