Claims in France suggested a deal had been stuck with Lorient for the Gabon midfielder but there has been no confirmation from either club.
French sports daily newspaper L'Equipe have said the deal is worth 20 million euros.
Sunderland have also been linked with Norwich pair John Ruddy and Steven Naismith, with boss David Moyes managing both players at Everton
Sunderland's previous record transfer is £13m which they paid for Asamoah Gyan six years ago.
Source : PA
Source: PA