The 28-year-old Villarreal striker politely declined Keane's proposal last season to join him back in the Premiership should he get the Black Cats there.

However, with the Irishman and chairman Niall Quinn looking to make a splash having won promotion from the Coca-Cola Championship as champions, reports have suggested the Wearsiders could make a second approach for the Uruguay international.

Sunderland have already been linked with a lengthy list of potential targets and have refused to comment on any of them.

But armed with a transfer kitty amounting to around £25million, they are determined to build a squad not only capable of surviving in the top flight, but making a real impact.

Former Manchester United frontman Forlan would certainly fall into the category of players who could take the club to the next level, although Villarreal would be reluctant to lose a man who scored 17 goals last season.

Sunderland have also been touted as suitors to Bolton keeper Jussi Jaaskelainen with talks over a new long-term contract a the Reebok Stadium having stalled, while Ole Gunnar Solskjaer has repeatedly been mentioned on the rumour mill.

Quinn was giving nothing away after attending his first meeting of Premiership chairman, telling Sky Sports News: "We are trying to strengthen and we are working hard.

"There are a lot of people jostling for position at the moment and clubs are flexing their muscles.

"But it should all fall into place pretty soon - and Roy is the person who will break the news of who we are attempting to sign."