Sunderland have been linked with a £72.1m triple transfer swoop in January, but only one name makes sense. Matteo Guendouzi’s past under Regis Le Bris gives the story credibility that the rest of the noise lacks.

Sunderland have been connected with Matteo Guendouzi, Gonzalo Garcia, and Santiago Gimenez in Italy and Spain. Their combined valuations top £72.1m, a figure that highlights the growing scale of speculation around the club.

Which position do Sunderland need to prioritise in January?

The links underline how far Sunderland have come since promotion. Recent results show a team stabilising in the Premier League under Regis Le Bris. That progress has naturally drawn attention, but not every name fits Sunderland’s sustainable model.

Guendouzi’s link to Le Bris is grounded in shared experience

Lazio midfielder Guendouzi has sparked interest from Premier League clubs, including Sunderland and Aston Villa, who both made enquiries to the Serie A club in the summer, reports Il Messaggero. Regis Le Bris worked together at Lorient, where the midfielder’s game developed under the French coach. Guendouzi has spoken warmly about that time, saying that a year with Le Bris equalled three with other managers.

That shared background gives this rumour weight. Sunderland’s recruitment strategy targets players who fit both the club’s tactical identity and its growth phase in the top tier. Guendouzi, 26, would bring top-flight experience without clashing with the club’s long-term recruitment philosophy.

Guendouzi has been keeping a close eye on Sunderland’s form in the top flight and clearly holds the Sunderland boss in high regard. Earlier this year, he said: “Honestly, his results at Sunderland don’t surprise me. A year with him is perhaps the equivalent of three with other coaches. Without him, I wouldn’t be where I am today.”

Sunderland’s finances make a focused move possible, not reckless

The club’s recent loan with Macquarie Bank improved short-term liquidity by securing funds against TV income. This helps Sunderland act decisively in upcoming windows while maintaining financial control.

Under Kyril Louis-Dreyfus, the club’s structure has remained sound, with sustainable debt and growing revenue from Premier League participation. Sunderland also retain room within PSR limits, meaning the hierarchy can invest where genuine opportunities align with value.

Guendouzi represents the kind of ambition Sunderland can sustain

Guendouzi is at a stage where a return to England could appeal. His experience at Arsenal and current situation at Lazio fit the pattern of players ready for a new challenge. For Sunderland, the connection with Le Bris provides both footballing and personal alignment.

Other names in the £72m list include Garcia and Gimenez who may carry more excitement on paper, but Guendouzi’s link is the only one supported by history and practicality. He represents the level of ambition the club can pursue without losing its footing.

Sunderland’s wider progress under Speakman and Le Bris continues to shape their image as an emerging Premier League project. The Guendouzi link shows that for all the transfer talk, the club’s ambition still stems from identity, not impulse.