Town are reported to be showing interest in Sunderland trio Charlie Wyke, Max Power and young attacker Josh Hawkes.
According to the EADT, the Blues are keen on striker Wyke and midfielders Power and Hawkes as manager Paul Cook looks to make very significant changes to his squad this summer.
Wyke netted 31 times for the Black Cats last season and was League One’s second-top scorer having been linked with Town last summer.
The 28-year-old, who joined the Wearsiders from Bradford for £250,000 in the summer of 2018, is out of contract at the Stadium of Light but has been offered new terms.
Championship sides Nottingham Forest, Millwall, Cardiff City and former club Middlesbrough have all recently been linked, along with Celtic and CSKA Moscow.
Born in Middlesbrough, Wyke started his career with his hometown club during which time he had spells on loan at Kettering, Hartlepool and AFC Wimbledon before moving to Carlisle on a permanent basis and then the Bantams.
Power has been released by the Black Cats this summer having skippered them in 2020/21.
The 27-year-old previously played for Town boss Paul Cook at Wigan and was part of the Latics side which won the League One title in 2017/18.
Birkenhead-born Power came through the ranks at Tranmere before moving on to Wigan in 2015 and then Sunderland, initially on loan, three years later.
Hawkes, 22, started his career with Hartlepool and spent time on loan at Marske United and Dunston UTS while with Pools.
He joined Sunderland in 2020 on a two-year deal but has made only one senior appearance in the EFL Trophy.
An attacking player who can operate centrally or in wide areas, Hawkes netted 13 league goals in 19 starts for the Wearsiders’ U23s during 2020/21.
Given his lack of first-team chances, it’s understood the Stockton-on-Tees schemer would be interested in a move.