SUNDERLAND will play hardball for as long as they can this summer in a bid to land a huge cash windfall from the sale of Jordan Pickford, after knocking back an £8m opening offer from Everton.

The Toffees are prepared to significantly hike up that figure in the coming weeks and are still prepared to pay in the region of £17m, although they would prefer the difference to be made up in add-ons.

But Sunderland - who have seen odds massively shorten on the chances of Ryan Giggs becoming the new manager - are ready to demand nearer £30m, are adamant Pickford is worth well in excess of the larger sum and they will be using Manchester City’s £35m purchase of Brazilian goalkeeper Ederson as the marker in negotiations.

Both are a similar age and have incredible potential, having proven themselves at domestic level. A little over a year ago Ederson replaced Julio Cesar in goal and helped Benfica to win the Portuguese League.

He was called up for Brazil last summer for the first time only to have to withdraw because of injury, while before that he helped his country’s Under-23s to Toulon success and that led to Benfica buying him back from Rio Ave for €500,000. The deal also had a monumental buy-out clause, which City have used to their advantage to land their man.

Ederson’s development has been similar to Pickford’s at their respective domestic levels, although crucially what the latter can boast is an impressive season in the Premier League so he would be seen as less of a gamble.

Manchester City were interested in both goalkeepers but have opted for the South American instead because Pep Guardiola feels he is better suited to that style of play.

But Sunderland are still determined to strike a huge deal for the 22-year-old academy graduate, who is by far and away the club’s prize asset following relegation to the Championship.

Despite tentative enquiries from Manchester City it is Everton who have moved first with the cheeky offer which has been dismissed out of hand at the Stadium of Light.

They will go back in with a fresh offer, but are also monitoring alternatives and know England No 1 Joe Hart could be available for a lot less, even if the wages will be more.

West Ham United are making strong noises too and have identified Pickford as the ideal candidate to play between the posts, and there has been a report suggesting Adrian could be used as part-exchange.

There has also been interest in him from right across the top end of the Premier League’s clubs.

Pickford is under contract on Wearside so there is no need for Sunderland to rush into a deal; he has expressed no desire to leave having been brought up in Washington and spent many years at the club.

He is aware of the importance of playing at the top level regularly to enhance his England chances ahead of next summer’s World Cup. He has been left out of Gareth Southgate’s latest squad for the qualifier with Scotland, with Hart, Jack Butland and Fraser Forster preferred.

However, Pickford is training with the Under-21s ahead of the European Championships and would hope to play a crucial part in that as Aidy Boothroyd’s team look to shine in Poland.

Sunderland chief executive Martin Bain will be dealing with the offers that come in for players but will not waste time on those he feels are nowhere near what they want.

Bain has enough on his hands at the moment trying to land a new manager capable of leading Sunderland back up after the costly fall out of the Premier League.

Aberdeen’s Derek McInnes has been the favourite for a number of days after he was recommended to Bain by former Rangers manager Walter Smith.

The Dons boss has gone on holiday, so alternatives are being considered to form a short-list for the job and now former Manchester United winger Giggs has suddenly jumped ahead of the rest with the bookmakers.

At the beginning of last week Giggs was also the clear favourite for the Middlesbrough job, only for it to emerge that he had not spoken to Boro and sources close to him had suggested he was waiting for a Premier League post.  

Despite Alan Pardew’s insistence he would not be interested in the Sunderland job, the former Newcastle United manager is now the second favourite for the post albeit well behind McInnes.

Other than that Bain’s decision to look at those with Championship experience remain firmly in the mix, with Nigel Clough, Simon Grayson, Paul Lambert and Paul Heckingbottom among the contenders.