Sunderland are willing to offer Fabio Borini or Jordi Gomez as a makeweight in a deal for Andre Ayew.
The Black Cats are desperate to land the Ghana international, who has scored seven goals for Swansea since joining them in the summer from Marseille.
Seven months ago the Welsh club snapped up the 26-year-old on a free, but they have already rejected an offer of £10m from Sunderland.
So now, according to Foot Mercato, Sam Allardyce is ready to use striker Borini or midfielder Gomez as part of any deal for Ayew.
Sunderland hope the inclusion of a player will persuade Swansea to part with their top scorer.
However, after their victory of Watford on Monday, coach Alan Curtis insisted that the club have no plans to sell Ayew.