Manager David Moyes insists it is business as usual for him and the Sunderland players amid ongoing speculation over the potential sale of the club.
It follows news New York-based investment bank Inner Circle Sports has been commissioned to produce a three-page prospectus outlining club assets for potential buyers.
It is understood that if an offer in line with owner Ellis Short’s valuation is forthcoming then the American billionaire will consider it, if it was in the best interests of SAFC.
But no sale is imminent and Short is not looking to offload the business as a matter of urgency.
There was initial interest earlier in the summer from an overseas buyer based in the Far East, but very informal discussions did not progress further.
Moyes is aware of the takeover rumours that have been in the background in recent months but says his focus is purely on winning football matches.
“For me, it is business as usual and focus on the next game,” said Moyes.
“Don’t lose your focus and keep looking forward.
“I think most people are aware that there may well be something going on. I don’t think it was massive news.
“If there is something going on, then I’m sure the people who are involved will make it happen.”
Sunderland will look to climb off the foot of the Premier League by beating champions Leicester at the Stadium of Light today.