Everton value Simms at £10m
Everton are looking for a fee in the region of £10million if they are to sanction the departure of Ellis Simms this summer.
Simms is attracting interest from a number of Championship clubs this summer as Everton weigh up their next steps.
The striker made a hugely positive impression on Wearside last season, scoring seven goals in 17 appearances before he was surprisingly recalled to Goodison Park in the early stages of the January transfer window.
And with Sunderland still in the market for another striker this summer, there would be obvious interest in a potential reunion.
Everton's valuation, however, reported by The Times to be in the region of £7-10 million - would raise major doubts over Sunderland's place in the race.
Sunderland are prepared to invest in young talent and have already done so this summer, but those numbers stretch well beyond what they have generally been spending.
Simms is also in the last year of his contract at Goodison Park.
A number of Sunderland's second-tier rivals are also understandably interested in a striker who possess es a strong goal scoring record with significant scope for improvement.
Coventry City, Swansea City and Ipswich Town are all credited with an interest and are in the market for a centre forward this summer.
Coventry City and Swansea City are both expecting to make a significant sale this summer, which could be key in helping them reach Everton's valuation.
Star Coventry striker Viktor Gyokeres is entering the final year of his deal, and is widely expected to therefore be sold amid interest from Sporting Lisbon and the Premier League.
Swansea City striker Joel Piroe is also entering the last year of his contract, and so there is an expectation in South Wales that he will depart if the right offer arrives.
Everton are one of the many clubs interested in his signature.
Ipswich Town are expected to make significant moves this summer as they look to make an impact on their Championship return.
So while a Sunderland return can't be ruled out at this stage, it seems certain that the Black Cats will be exploringother options in their hunt for additional firepower.
*French club Nice have appointed Italian coach FrancescoFariolifollowingrumours he was set to join Sunderland.
Farioli, 34, was surprisingly linked with the Black Cats in April, with journalist FabrizioRomanoreporting:‘SunderlandappreciateFrancesco Farioli as new head coach for the next season, he’s on top of their list.’
Reports resurfaced following Sunderland’s play-off defeat against Luton in May, with doubts arising over Tony Mowbray’s position as the club’s head coach.
Sunderland’s sporting director Kristjaan Speakman has since addressed the speculation, saying Mowbray has proven he is an excellent fit for the project on Wearside.
Farioli, a former assistant of Brighton boss Roberto De Z er bi, has previously managed Turkish clubs FatihKa ra gum ruk and Alanyaspor but left the latter in February.
He was also linked with the Watford job earlier this year but has now signed a two year deal at Nice, who finished ninth in Ligue 1 last season.