Real Sociedad boss David Moyes has reportedly turned down an approach from Sunderland to become their new head coach.
The Black Cats are without a manager after Dick Advocaat resigned from his post just eight games into the season following his side's failure to register a victory in the Premier League.
Sunderland chairman Ellis Short has cast a wide net for the Dutchman's replacement and issued a wish list to sporting director Lee Congerton, which included Sam Allardyce and Moyes.
However, the Scot has rebuffed the advances of the Black Cats to remain in Spain, according to the Daily Mail.
Sunderland are 19th in the Premier League, with three points from their opening eight matches.
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