Sunderland’s flying start to life back in the Premier League has opened doors to “another level” of potential new signing in the January transfer window.

The Black Cats expect to be busy in the New Year window. That’s partly down to the club’s greater sense of security about retaining top-flight status next season, but also thanks to their deliberate policy of “gaming” profitability and sustainability regulations (PSR) when in the Championship to give them sizeable headroom to continue to spend.

Sunderland invested just over £100m in the summer. Internally, the club calculate dealings in Euros to reflect where most of their recruitment focus lies, so fees reported at the time were exaggerated, but they still have the ability to spend again.

The i Paper understands there’s an expecta

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