The Black Cats have been strongly linked with a move for the
England international and Roy Keane and chairman Niall Quinn have
now decided to firm up their interest.
Everton and Birmingham have also been linked with the highly-rated
youngster, but it is Sunderland who have made the first decisive
step in attempting to secure Nugent's signature.
However, the striker is currently on England duty at the European
Under 21 Championship and Preston believe his future is unlikely to
be resolved until he returns from Holland.
The value of Sunderland's offer has so far been undisclosed, but
Nugent has been rated in the £7million bracket after scoring on his
international debut against Andorra in March.