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Up to 16 could leave the Stadium of Light with under-fire manager David Moyes facing a major rebuilding job in the close-season, whichever league the Black Cats are playing in.

That seems certain to be the Championship with Sunderland nine points from safety at the foot of the table with just one league win this year.

Relegation would see top scorer Jermain Defoe triggering a clause in his contract allowing him to leave on a free transfer with former clubs West Ham and Bournemouth both keen on the 34-year-old England international.

Prize asset Jordan Pickford will also be in demand with Moyes likely to struggle to hold on to the highly-rated keeper.

Six others are out of contract – John O’Shea, Seb Larsson, Victor Anichebe, Steven Pienaar, Joleon Lescott and Jan Kirchhoff – with none certain to be offered new deals.

(Image: GETTY)

On-loan Adnan Januzaj, Jason Denayer and Javi Manquillo look set to rejoin their parent clubs while Adam Matthews and Will Buckley, who have spent the current campaign elsewhere, will definitely move on.

With Sunderland £140m in debt, Moyes will have to sell to fund his own spending programme despite the increased parachute payments relegated clubs receive this year.

Unsettled Lamine Kone should raise a sizeable sum though nothing like the £18m Everton were willing to pay last August while Fabio Borini and Wahbi Khazri, neither of whom have been regulars under Moyes, will also attract interest.

The former Everton and Manchester United boss has spent several weeks discussing targets with chief executive Martin Bain.

He has already revealed he will be concentrating on the domestic market for new recruits.

Injured duo Duncan Watmore and Paddy McNair, who have been sidelined for several months, will be fit for pre-season.