SUNDERLAND are willing to accept a £2m loss in order to move fringe duo Liam Bridcutt and Will Buckley out of the club this summer.

Gus Poyet raided his former club Brighton to sign the duo, with defensive midfielder Bridcutt costing £3m and winger Buckley moving for a fee of around £2.5m.

Head coach Dick Advocaat does not see a future for either player, and with managing director Lee Congerton keen to create space on the wage bill for further summer additions, there are ongoing attempts to move the duo to alternative employers.

A number of Championship sides have inquired about taking Bridcutt on loan, but Sunderland would prefer to complete a permanent transfer and will not consider a short-term arrangement until after the end of the transfer window.

However, they accept they will have to agree to a reduction in the price they paid Brighton and are understood to be willing to sell Bridcutt for around £2m and Buckley for £1.5m.

Whether that is a big enough drop to attract a buyer remains to be seen, but both Derby County and Sheffield Wednesday have been linked with Bridcutt in the last few weeks.

The 26-year-old failed to prove himself in the Premier League, but was regarded as one of the most reliable midfielders in the Championship prior to moving to the North-East, a reputation that will not have been forgotten amongst the clubs in the second tier.

Sunderland are also willing to listen to offers for strike duo Steven Fletcher and Danny Graham, both of whom have entered the final year of their current contract at the Stadium of Light.

Fletcher has been linked with a possible move to Scottish champions Celtic, although his wage demands would present a problem north of the border.

Sunderland played the final game of their North American tour in the early hours of this morning as they took on MLS side Toronto FC, although the match came too soon for recent signings Jeremain Lens and Younes Kaboul to be involved.

“They need a little bit more time in terms of training sessions,” said Advocaat. “They will probably start (at Doncaster) next week.”