AZ Alkmaar director of football Earnie Stewart has confirmed that Sunderland have made a bid for US international striker Jozy Altidore.
But he said the Black Cats’ offer did not match the Netherlands club’s valuation of the player, who hit 23 goals last season.
“Sunderland is a team that is interested in Jozy, and that's pretty much where it stands now," Stewart told Goal.com. "They've made a bid for him."
He said the clubs were “very far apart” in their valuations, with AZ thought to want between €8 million and €10million.
"We're still in the same situation, but if someone comes in with the right price, that's the way football works," Stewart added.
"It's not like we can say that we're not going to sell anyone. If people come and hit the right price, then it can happen."
Speaking in November, he said a bid for Altidore from a club in eastern Europe had been rejected last summer.
He told the club’s official website: "This bid came at a very late stage in which we could not adequately act in terms of attracting a possible successor. For us, it was not interesting enough."
But that situation has changed after the acquisition of Aron Johannsson from AGF Aarhus in January, and Stewart added: “He's a player to be reckoned with and, if Jozy would leave, we already have a striker that can fill his shoes in the future."