Sunderland hope to sell wing-backs George McCartney and Ahmed Elmohamady to West Ham United.
The Journal says Sunderland hope to press through deals for Elmohamady and McCartney to West Ham over the next few weeks.
The Black Cats are playing the long-game in trying to lure their targets but hope to clear space in their squad by letting the unwanted pair leave.
McCartney spent last season on loan at Upton Park and there was a gentleman's agreement that the Hammers would sign him on a permanent basis if promoted.