Sunderland manager Roy Keane has been linked with a second attempt to lure former team-mate Diego Forlan to Wearside.

The 28-year-old Villarreal striker declined Keane's proposal last season to join him in the Premiership should the club secure promotion.

But with Keane and chairman Niall Quinn aiming high following that promotion, reports today suggest Sunderland could make a second approach for the Uruguay international.

The club has already been linked with a lengthy list of potential targets and have refused to comment on any of them.

But armed with a transfer budget of approximately £25million, they are determined to build a squad not only capable of surviving in the top flight, but making a real impact.

Former Manchester United frontman Forlan could take the club to the next level, although Villarreal would be reluctant to lose a man who scored 17 goals last season.

Sunderland have also been touted as suitors to Bolton goalkeeper Jussi Jaaskelainen with talks over a new long-term contract a the Reebok Stadium having stalled.

Ole Gunnar Solskjaer has also been linked with a move to Roy Keane's side.

Quinn, though, was giving nothing away today.

"We are trying to strengthen and we are working hard," the former Republic of Ireland striker said.

"There are a lot of people jostling for position at the moment and clubs are flexing their muscles.

"But it should all fall into place pretty soon and Roy is the person who will break the news of who we are attempting to sign."