According to a report published by the Northern Echo, Sunderland will be set to receive £8 million through the sales of Fabio Borini and Jeremain Lens.
Borini and Lens were loaned out to AC Milan and Besiktas respectively following the Black Cats relegation from the Premier League last season.
Both players have now triggered clauses in their loan agreements, which means that they will have to be bought permanently at the end of the season.
The Black Cats are a club who are currently cash-strapped and the funds will certainly help them as they look to improve their financial standing.
However, Whabi Khazri and Papy Djilobodji both look set to return to Sunderland at the end of the season.
The pair are costing Chris Coleman’s side £30,000 while they are on loan at Rennes and Dijon respectively.
The report also added that latest financial records have revealed that the Black Cats are in excess of £100 million in debt.