Sunderland are not messing around with their plans to build a squad that is capable of avoiding an instant relegation from the Premier League next season.

The Black Cats have already signed Enzo Le Fee on a permanent deal from AS Roma, Habib Diarra in a club-record £30m move from Strasbourg, and Noah Sadiki from Royale Union Saint-Gilloise to bolster their ranks.

They are not done there, though, as the club are also reportedly in talks to secure a deal for Chelsea goalkeeper Djordje Petrovic, who played with Diarra in Ligue 1 last season.

At the other end of the pitch, Sunderland are also looking to bring in a new number nine to fire them to safety, as they go in search of their next Asamoah Gyan, Steven Fletcher, or Jermaine Defoe.

Sunderland eyeing deal for new striker

According to Foot Mercato, Sunderland are one of the teams interested in a deal to sign Lyon centre-forward Georges Mikautadze, following his team's expulsion from Ligue 1.

The report, however, claims that the Georgia international is not the club's main option in that position, as the Black Cats have made Nantes striker Matthis Abline their priority target.

It states that Mikautadze is their 'plan B' option in the event that they fail to get a deal over the line for Abline, who is the player they are currently pursuing to bolster their attacking ranks.

The outlet adds that Sunderland have already made an offer of £17m to sign the 22-year-old forward, but it remains to be seen exactly how much will be needed to snap him up.

If the Black Cats can do land their priority target and bring Abline to the Stadium of Light, Regis Le Bris could have his own version of Asamoah Gyan.

Why Abline could be a Gyan repeat for Sunderland

Back in the summer of 2010, Sunderland smashed their transfer record to sign Gyan from Ligue 1 side Rennes for a reported fee of £13m, after he had plundered 13 goals in 29 matches in the French top-flight the previous season.

The Ghana international scored ten goals in 31 matches in the Premier League in his only full year at the club to fire them to safety, and Abline could enjoy similar success.

If Sunderland can bring the France U21 international to the club, he could provide Le Bris with a big goal threat in the top-flight, having proven his quality in the French top-flight last term.

Talent scout Jacek Kulig claimed that the 22-year-old is "making waves in Ligue 1", and that praise is backed up by his impressive statistics in the division for Nantes.

As you can see in the table above, Abline ranked highly among forwards in the division with his contributions at the top end of the pitch, as he outperformed his xG and created high-quality chances for his teammates at an impressive rate.

One of his nine Ligue 1 goals was also a sensational solo goal against Champions League winners Paris Saint-Germain, in which he beat Willian Pacho all ends up.

This shows the kind of quality that the £17m forward can produce against the very best in Europe, which also suggests that he has what it takes to deliver in the Premier League against high-quality teams.

Therefore, Abline has the potential to be Gyan 2.0 for Sunderland as another expensive centre-forward recruit from Ligue 1 who has the potential to be a brilliant goal threat for the Black Cats.