Sunderland owner Ellis Short is using New York-based investment bank Inner Circle Sports to tout the club to potential buyers, claims The Sun newspaper.
Short is reported to want £170million for the Black Cats, who are currently bottom of the Premier League and £140million debt.
The Sun report a three-page Sunderland prospectus has been produced by Inner Circle Sports, which they are sending to any interested investors, which details the assets included as part of any future sale.
They include the Stadium of Light and the 60-acre Academy of Light training ground and the 180 acres adjacent to it.
A club statement said: "The Premier League is the most watched sporting league in the world.
"Its popularity and global reach means that there will always be interest in its member clubs and the information is simply a standardised document which is available in relation to any enquires received about the club."
As previously reported by the Echo, there was initial interest earlier in the summer about a possible takeover from an overseas buyer based in the Far East but that did not materialise.
The initial interest waned, with very informal discussions not progressing any further.
Neither owner and chairman Short nor the club has publicly stated the club is up for sale, although as previously reported, the Echo understands that would change if the owner felt it was in the best interests of SAFC.
American billionaire Short has bankrolled Sunderland since he took charge seven years ago and has since invested more than £200m of his own cash into the club.
Short used Inner Circle Sports when he bought Sunderland from the Irish-based Drumaville consortium in 2009.