Peter Reid has launched a late bid to take Ipswich striker Marcus Stewart to the Stadium of Light.
Sunderland are looking to complete a £1m (€1.57m) switch ahead of Saturday's transfer deadline.
And Ipswich boss George Burley said that an unnamed player in addition to Martijn Reuser, who is due to head for Charlton on loan, could leave the club.
"There will be at least one other player leaving in the next 24 hours, we would think," he said.