Louis van Gaal says Manchester United have offered David de Gea "a lot of money" in a bid to keep him at Old Trafford.
Chief executive Margaret Byrne has revealed Sunderland will speak to several more potential managers in the coming week as they continue the search for Paolo Di Canio's replacement.
A week since announcing the 45-year-old Italian had been shown the door at the Stadium of Light, the Black Cats remain in the process of assessing their options with Kevin Ball having been handed the role of interim head coach.
Writing in her programme notes ahead of Sunday's Barclays Premier League clash with Liverpool, Byrne said: "Clearly as a matter of priority, our efforts are presently focused on appointing a new head coach.
"As you would expect with a position of this magnitude, there has been a lot of interest. However, there is no definitive timescale on an appointment as we are carefully examining all of the options available to us.
"I am sure that you have read and heard all kinds of rumours and speculation about potential targets, but much of this is guesswork.
"We have had contact with some interested parties already and have others to speak to in the coming days.
"As soon as we have identified the right person to take the club forward, we will make an announcement."
Former Brighton boss Gus Poyet remains the favourite with Sky Bet after confirming his interest in the vacant post, while Stuart Pearce has been backed.
Ball has indicated he would like to be considered for the permanent role, and former Manchester United coach Rene Meulensteen also figures prominently in the betting.