Xhaka is said to be on the verge of joining Saudi Pro League club NEOM, who have offered him a significant amount of money to convince him to join the team.
Sunderland hopes to hijack the deal and bring Xhaka back to the Premier League, where he can add experience to their young squad. The team is looking to strengthen their roster ahead of their first season back in the Premier League since 2017.
Sunderland has made several signings this summer, including Senegal international Habib Diarra and Brighton & Hove Albion winger Simon Adingra. They are still in need of a replacement for Jobe Bellingham, who joined Borussia Dortmund earlier in the summer.