Sky Sports News understands that Sunderland director of football Roberto Di Fanti and his chief scout will leave the club in the next 24 hours.
The Italian oversaw a raft of big-money signings during former boss Paolo Di Canio's reign.
Fourteen players arrived on Wearside during the summer transfer window last year, incurring a total outlay of £19.38m.
Emanuele Giaccherini, who cost £6.5m, was the most expensive acquisition while nine players left the club, bringing in £19m; Simon Mignolet accounted for nearly half of that when he moved to Liverpool in a £9m deal.
Sunderland, who have been strongly linked with Brighton midfielder Liam Bidcutt during the current window, have made no comment regarding Di Fanti.
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