Sunderland’s January transfer window has taken an ambitious turn, with the club reportedly being offered the chance to sign former Aston Villa star Moussa Diaby.
Here is a summary of the latest transfer activity surrounding the Black Cats:
The Diaby Opportunity
Intermediaries reportedly offered Sunderland the chance to sign the Al-Ittihad forward, who moved to Saudi Arabia in a £50m deal just 18 months ago. However, the move has hit a significant roadblock:
- The Tax Barrier: Like other high-profile players in the Middle East, Diaby would face a massive tax hit if he returned to England less than two years after leaving.
- Alternative Destination: Because of these financial complications, Diaby is now expected to head to Inter Milan instead of making a Premier League or Championship return.
Current Squad Movement
The focus at the Stadium of Light has largely been on streamlining the squad under Regis Le Bris:
- Outgoings: Midfielder Dan Neil has already departed for Ipswich Town, and backup forward Wilson Isidor is being linked with a move to Leeds United or the Premier League.
- High-Profile Links: The club has been connected to incredibly ambitious names this month, including Real Madrid’s Brahim Diaz.
Top Targets
With Diaby likely off the table, Sunderland’s recruitment team is looking elsewhere:
- Harry Wilson: The Fulham winger is considered a more realistic target. He has been in sensational form, recording 9 goals and 5 assists this season, and is approaching free agency this summer.
Transfer Snapshot
| Player | Status | Note |
|---|---|---|
| Moussa Diaby | Unlikely | Blocked by tax issues; likely joining Inter Milan. |
| Harry Wilson | Target | Seen as a “perfect coup” given his expiring contract. |
| Dan Neil | Departed | Joined Ipswich Town until the end of the season. |
Diaby would have been another excellent signing
While initial discussions took place, it became evident quite quickly that Diaby’s return to the Premier League or Championship was financially impractical. Players returning to the UK less than two years after moving to a tax-free jurisdiction like Saudi Arabia often face significant tax liabilities on their overseas earnings.
This financial hurdle is a primary reason why other stars, such as Ivan Toney, have yet to make a return to England despite persistent rumors. Consequently, Sunderland appear set to miss out on the Frenchman. Current indications suggest that Inter Milan are now the favorites to secure the winger’s signature, just 18 months after his high-profile £50 million move to the Middle East.


