Miller, who is an 18-year-old midfielder with Motherwell, features prominently on Sunderland’s list of potential midfield targets as they look to strengthen their squad ahead of their return to the Premier League.
The teenager, who is valued at around £10m, has had a stellar breakthrough season in the Scottish Premier League, culminating in his senior debut for the Scottish national team earlier this month.
Miller, who is the son of former Middlesbrough striker Lee Miller, is almost certain to leave his current employers this summer, with Sunderland reportedly pondering a formal offer.
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The Black Cats’ recruitment team are understood to regard the youngster as one of the most exciting prospects in Britain, and his signing would fit the club’s transfer template of recruiting young, relatively unproven players with significant development potential.
However, the Sunderland hierarchy are also aware of a number of other clubs waiting in the wings to see how the situation develops in the next few weeks.
Italian side Udinese and newly-crowned Belgian champions Union Saint-Gilloise are known to have had offers for Miller rejected in January, and the latter in particular are expected to return to the negotiating table ahead of the start of the new season.
Having been surprise winners of the Jupiler League last season, Union Saint-Gilloise are guaranteed a place in the league phase of next season’s Champions League and are set for a major summer recruitment drive.
The Italian media have also suggested that Serie A champions Napoli could look to follow up their successful purchase of Scottish duo Scott McTominay and Billy Gilmour with a move for Miller.
Sunderland expect to encounter stiff competition for a number of their leading summer targets, and while the club-record sale of Jobe Bellingham has helped swell the coffers, there is a determination to ensure the Wearsiders are not enticed to pay over the odds for any of their potential incoming deals.
The Black Cats remain interested in Ukrainian striker Vladyslav Vanat, who has been representing his nation at the European Under-21 Championships, but are currently reluctant to spend the €20m that would automatically trigger the release clause in the 23-year-old’s current contract at Dynamo Kyiv.
Sunderland would be willing to consider a deal for a lower fee, ideally containing a number of add-on clause rather than a large up-front fee, but discussions with the Dynamo hierarchy remain at a formative stage.
