Championship basement boys Sunderland have reportedly offered Paul Heckingbottom £750,000 a year to leave Barnsley and take over at the Stadium of Light.
The Black Cats remain without a boss, 15 days after parting company with Simon Grayson on the back of a 3-3 home draw against fellow strugglers Bolton Wanderers.
A number of names are said to be in the frame to replace Grayson on a permanent basis, including former Rangers managerial duo Ally McCoist and Walter Smith.
According to The Sun, Sunderland hit a snag in talks with the pair and have instead turned their focus solely to Heckingbottom, who is currently one of the division's lowest-paid bosses at Barnsley.
The report claims that Heckingbottom, barely on a six-figure salary at Oakwell, is interested in potentially teaming up with Robbie Stockdale and leading the North-East outfit back up the table.