Sports writer Harrison Smith takes a look at what is happening on the transfer front in the North-East and beyond. 

SUNDERLAND

James Vaughan looks set to finalise a permanent deal with League One leaders Wigan today which could be completed as soon as this afternoon.

No official fee has been reported but it is understood that a fee will be involved in the deal.

Chris Coleman looks set to bolster his attacking options in this window with reports suggesting a formal approach has been made to acquire experienced striker Jon Walters on a season-long loan deal from Burnley.

Walters has found himself out of favour at Burnley this year and a loan move to Sunderland could be a very real possibility for the Black Cats.

Manager Coleman revealed that midfielder Didier Ndong has told the club that he would like to leave and Watford appear to be the front runners to acquire the Gabonese international.

Coleman dismissed the possibility of a loan deal materialising for Ndong as this is of little benefit to the Black Cats, making the possibility of a permanent transfer for Ndong increasingly likely.

NEWCASTLE

The Magpies are reported to have made a late approach for West Ham striker Diafra Sakho with a fee in the region of £12m.

Crystal Palace looked set to nab the Senegalese forward yet the possible late approach from Newcastle could see the player heading up north.

Benitez appears to be continuing his interest in Chelsea winger Kenedy who could be snapped up on a loan deal till the end of the season.

Reports suggest that Chelsea will sanction the loan availability of both Kenedy and fellow midfielder Charly Musonda in the coming days which could be two very viable options for the Magpies.

Benitez could continue his conquest to bolster his attacking options by attempting to acquire the services of 17-year old Swiss prospect Yannick Toure.

The club has been monitoring this player for some time now and talks are reported to be happening in the next 24 hours.

Young striker Ivan Toney yesterday completed a deal which will see him move to Scunthorpe United for the remainder of the season on loan.

MIDDLESBROUGH

Tony Pulis continues to be set on trimming his squad this transfer window with some players beginning to draw interest.

Barnsley boss Paul Heckingbottom has already confirmed he would be interested in a loan move for striker Ashley Fletcher and it is expected that Aitor Karanka may make approaches for several Boro players including Grant Leadbitter and Patrick Bamford.

Adam Clayton has also attracted a lot of attention from sides in the Championship including Aston Villa, Leeds and Cardiff City which could see a sizeable transfer fee heading to the Riverside if he moves this transfer window.

The Boro appear to have moved ahead in the race to sign Ghana international Edwin Gyasi whose asking price has been set at £600,000.

Sunderland were reported to be interesting in securing the wingers services, however the Black Cats were aiming for a loan deal which has moved the Boro ahead in chasing his signature.

OTHER CLUBS

Allardyce announced that he was optimistic in being able to secure a deal for Arsenal winger Theo Walcott.

Reports suggest that the fee for the winger could be in the region of £20m and that the player will relish the opportunity for first-team minutes.

Manchester United continue to close in on PSG winger Lucas Moura with reports suggesting a deal could be close to complete as the Brazilian was left out of the Paris giants latest squad.

The fee for Moura is reported to be in the region of £35m and Manchester United could be looking to complete the deal in the coming days.

Some reports have suggested that Daniel Sturridge could be heading to Southampton on a loan deal till the end of the season.

The 28-year-old has been out of favour at Anfield and is reported to have requested a move away from Merseyside to get some first-team football ahead of the World Cup this summer.