JERMAIN DEFOE is in Sunderland's starting line-up for this afternoon's FA Cup third-round tie with Burnley.

Defoe has been the subject of sustained transfer speculation this week, with Sunderland having rejected two bids from West Ham.

David Moyes insisted Defoe would not be leaving Wearside this month when he held his pre-match press conference yesterday, but it was still anticipated that the striker would be rested given his importance to Sunderland's ongoing relegation battle in the league.

However, the 34-year-old has been named as part of a strong Sunderland starting XI as Moyes looks to make it into Monday's fourth-round draw.

Moyes has made two changes to the side that started against Liverpool on Monday, with Javier Manquillo and Jason Denayer coming in for John O'Shea and Didier Ndong.

It is anticipated that Manquillo will start at right-back with Denayer partnering Papy Djilibodji at centre-half and Donald Love slotting into the midfield.

Burnley's starting line-up features former Newcastle midfielder Joey Barton, who is making his second Clarets debut having returned to Turf Moor following his release from Rangers.

SUNDERLAND (4-3-3): Mannone; Manquillo, Denayer, Djilobodji, van Aanholt; Larsson, Love, Rodwell; Borini, Defoe, Januzaj.

Subs: Mika (gk), Maja, Osoro, O'Shea, E Robson, Embleton, Honeyman.

BURNLEY (4-4-2): Pope; Darikwa, Keane, Tarkowski, Ward; Arfield, Defour, Barton, Gudmundsson; Vokes, Gray.

Subs: Robinson (gk), Lowton, Kightly, Mee, Barnes, Marney, Hendrick.