Sunderland continue pursuit of Aberdeen boss Derek McInnes?

The Dons boss is understood to be the Black Cats top choice

Sunderland have made formal contact with Aberdeen over Derek McInnes as they seek a new manager, Press Association Sport understands.

The two clubs are now talking discussing compensation for McInnes, who led Aberdeen to a second-placed finish in the Scottish Premiership this season.

Relegated Sunderland hope to pay less but an agreement should be reached later today, with Aberdeen holding a board meeting this afternoon.

Sunderland officials are keen to have David Moyes' successor in position by the end of the week, with McInnes now firmly established as their preferred option.

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Under the scheme, eligible traders, manufacturers and restaurants can pay 1-5% GST rate on their annual sales without tax credits. Their recommendations are being taken up by the council on Sunday. "There are two objectives behind this move", he said.

However, Aberdeen's board will hold out for the maximum possible compensation, with McInnes, who is now understood to be earning around £700,000-a-year in the SPL, still having two years of his contract to run. Assuming that this is met, McInnes, who has previously managed St Johnstone and Bristol City, will be allowed to speak about becoming the next manager of Sunderland.

Sunderland face a great deal of uncertainty following their relegation from the Premier League, but with a number of key players departing Pittodrie this summer, McInnes may feel he has taken the club as far as he can following three consecutive second placed finishes.

He ended the north-east club's 19 year wait for a major trophy back in 2014 when they lifted the League Cup after a final victory over Inverness Caledonian Thistle.

And that could open to door for Joe Lewis to move to the Stadium of Light.

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