The Black Cats have been busy in the transfer market already this summer, but they are looking to make further inroads and Altidore is very much on their radar.
Clubs from Germany and Italy are also looking closely at the 23-year-old, but it is the interest from England which is strongest, with Sunderland, and also Fulham, keen.
Altidore's American agent Lyle Yorks has confirmed that they are in advanced talks with an English club, without naming the team.
Of the English interest he said that they were "in advanced discussions with them."
Altidore, who has already had a spell in England with Hull City in 2009, enjoyed the best season of his career last term after scoring 23 league goals for AZ Alkmaar.
Now Sunderland are locked in talks as they hope to seal a deal for the coveted American, and it seems they are hoping to conclude the move this week.