Huddlestone struggled to break into the Spurs side under Andre Villas-Boas last season, making just 11 Premier League starts and with the Portuguese keen to bolster his midfield during the transfer window – starting with the acquisition of Paulinho – he is likely to have even fewer chances next term.
But Paolo Di Canio is believed to be keen to take the 26-year-old to the Stadium of Light.
The England international is likely to cost Sunderland around £5m, although Fulham and newly promoted Hull are also thought to be considering a bid.
The former Derby man has two years remaining on his Spurs contract, but admitted earlier this year he would need to move to pastures new to gain regular first-team football: ‘You just want to play every game and if that opportunity is not at Tottenham, then I will have to look elsewhere,’ he said.
And Huddlestone may not be the Black Cats’ only signing from north London, with Di Canio also lining up a move for Arsenal goalkeeper Vito Mannone following the departure of Simon Mignolet to Liverpool earlier this week.