WHILE there might still be eight games of the season to go, with Sunderland still in with a theoretical chance of making the play-offs given they only trail sixth-placed Millwall by seven points, the reality is that thoughts on Wearside are already turning towards the summer.

Or to be more precise, to the questions that will dictate whether the Black Cats can use the summer transfer window to transform themselves into genuine promotion contenders for next season. Will Kyril Louis-Dreyfus and Kristjaan Speakman make the changes that are required ahead of a second season back in the Championship? Or will the club’s current approach result in a second successive summer of transfer frustration?

We all know the overarching philosophy that is driving Sunderland’s transfer business by now. Having accepted they are not in a position to financially compete with the clutch of Championship clubs benefiting from parachute payments, and having seemingly grown tired of throwing money at players coming towards the end of their career, the Black Cats’ hierarchy are prioritising the purchase of younger, more unproven performers, often from abroad or on loan, who can then be developed within the first-team squad.

The burning question, as the reopening of the transfer window approaches, is the extent to which there is any flexibility or willingness to be more pragmatic within the general transfer approach. Is paying for an experienced 30-year-old a complete no-no, or is there scope to make an exception to the general rule if it makes sense? If Tony Mowbray identifies weaknesses that can only be addressed by veering away from the preferred model, will he be listened to? Or are there transfer red lines that will simply not be crossed?

Alex Neil asked similar questions towards the end of last summer, and the answers he received undoubtedly influenced his decision to jump ship for Stoke City. Admittedly, Stoke’s willingness to increase Neil’s wages might also have have been a factor in his switch to the bet365 Stadium, but having repeatedly spelled out the need for an experienced striker to provide competition and cover for Ross Stewart, the Scotsman became exasperated when he felt he was being ignored. Will the same thing happen to Mowbray in a few months’ time?

Having watched his side struggle to cope without Stewart – a situation that became even more acute when Ellis Simms was recalled to Everton – Mowbray will almost certainly be making some of the same transfer requests as Neil this summer. He has repeatedly bemoaned the damaging effect of Stewart’s absence, and clearly wants those above him to recruit attacking reinforcements ahead of the start of the new campaign. With Joe Gelhardt set to return to Leeds United once his loan is at an end, and Amad Diallo’s future uncertain despite the possibility of a second successive loan from Manchester United, the acquisition of at least two new forwards would appear to be a minimum requirement.

The Northern Echo: Tony Mowbray during Sunderland's home defeat to Stoke City

Given the risks that go hand-in-hand with loaning players from the Premier League, as illustrated by Simms’ sudden departure once Everton decided they needed him back at Goodison Park, Mowbray will surely be hoping that at least one new attacker is a permanent signing. Given the youthfulness of the rest of his attack, he will also surely be pushing for the recruitment of a more experienced forward who is already attuned to the demands of the Championship.

It is two-and-a-half years since Sunderland last paid money to sign a forward on a permanent basis, and even then, Stewart was an unknown when he left Ross County. You have to go back to January 2019, and the ill-fated deadline-day purchase of Will Grigg, to find the last time the Black Cats spent anything on a striker with any kind of a Football League pedigree, but trying to muddle through again this summer will surely only lead to more problems.

While money will be tight as Sunderland prepare for their second season following promotion from the third tier, the reality is that sometimes, you have to bite the bullet and pay the going rate for a proven goalscorer. With Stewart set to spend the next couple of months still feeling his way back to anything approximating full fitness, this feels like just such a moment.

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Central midfield is another area where a lack of experienced competition has damaged Sunderland, with the long-term absence of Corry Evans having proved every bit as debilitating as the loss of Stewart. Dan Neil and Edouard Michut have made a decent fist at trying to plug the gap left by Sunderland’s injured skipper, but there have been key moments where their lack of positional nous and game-management knowhow has told. Again, Sunderland’s recruitment team might stick to their guns and sign more inexperienced youngsters to flesh out the squad. Again, though, this feels like a time when a change of tack is needed.

There is nothing wrong with Sunderland wanting to head in a general direction when it comes to their transfer approach. As the signing of the likes of Amad, Michut, Dan Ballard and Jack Clarke prove, it is possible to find unpolished gems and turn them into top-class performers.

Every now and then, though, the situation calls for something different. In a couple of key areas, this looks like being a summer where Sunderland’s recruitment work needs to reflect the reality of what is required. Time will tell whether the club’s key decision-makers are flexible enough to make that happen.