STEVE BRUCE last night emerged as the leading candidate to succeed Ricky Sbragia as Sunderland manager with Wigan bracing themselves to fend off the Black Cats advances for their Corbridgeborn boss.

But the deal is far from complete as Latics chairman Dave Whelan is expected to demand £5m compensation in a bid to prevent the Wearsiders from landing their man.

However, with Sunderland about to announce Dallasbased billionaire Ellis Short’s takeover of the club, it’s not thought finance will be an issue should they push forward their interest in the 48- year-old former Crystal Palace and Birmingham boss.

Of greater concern among Sunderland supporters will be Bruce’s Newcastle connections.

A boyhood Magpies fan, Bruce was taunted earlier this season by the crowd at the Stadium of Light with chants of “fat Geordie bastard” in his direction.

Bruce has never made any secret of his support for Sunderland’s bitter rivals and has been linked with the St James’ Park hot-seat in the past. But with the Magpies now facing the prospect of Championship football and seeking to agree terms with Alan Shearer, that move has lost its appeal.

After securing Sunderland’s Premier League status last Sunday, Sbragia’s decision to stand down prompted Niall Quinn to declare: “We need a big name here to change the mentality of the club.”

Whether Bruce can be regarded as a ‘big name’ is questionable, but his record in establishing Wigan as a respected top flight force is not. His side took four points from Sunderland this season and have become a byword for a team who consistently punch above their weight.

It’s understood no official approach has been made by the Wearside club and Whelan has dismissed any previous moves for Bruce whom he believes is capable of one day becoming England or Manchester United manager.

But Bruce, who’s had to sell some of his most talented players this season, is believed to have become increasingly frustrated by the limitations of managing a ‘selling club’. After helping to establish the unfashionable side as a respected Premier League outfit he informed friends he’s ready for a new challenge after hitting the glass ceiling with Wigan.

The opportunity to become Sunderland’s third manager in six months is expected to appeal to the ambitious Bruce if, as expected, Short completes his takeover and makes significant funds available for player recruitment.

There remains admiration among the Sunderland hierarchy for both Mark Hughes and David Moyes but it would represent a major coup if the club were to persuade either of them to quit their current positions.

Bookmakers last night suspended betting on Bruce succeeding Sbragia with second favourite Gordon Strachan not thought to even be on Quinn’s list of potential candidates to fill the Stadium of Light vacancy.

And weekend reports that Martin Jol was a target were shown to be speculation when the former Spurs boss yesterday signed a three-year deal with Ajax.

Former Barcelona coach Frank Rijkaard, Louis Van Gaal and Alan Curbishley have also been linked with the club.

Bruce has earned a reputation as one of the most talented English managers in the Premier League and has an impressive track record in the transfer market. His extensive scouting network helped recruit unproven talent such as Wilson Palacios, Maynor Figueroa and Amr Zaki who’ve subsequently flourished under Bruce’s guidance. Honduran midfielder Palacios was sold to Tottenham for £12m And his ability to rehabilitate Newcastle flop Titus Bramble and develop the raw talent of former Middlesbrough midfielder Lee Cattermole are recent examples of his skills on the training pitch.

The former Manchester United defender, who moved to the JJB Stadium from St Andrews in November 2007, guided the club to an 11th place finish in the Premier League this season, nine points ahead of Sunderland.

Wigan were forced to pay Birmingham £3m for his services in November 2007 and Whelan is unlikely to release Bruce without a fight.

Bruce started his managerial career at Sheffield United in 1998 and has since been in charge of Huddersfield, Crystal Palace and Birmingham in addition to two spells at Wigan.