Sam Allardyce and Sean Dyche are also not interested in the job

David Moyes has turned down an approach from Sunderland to become their new head coach.

Sportsmail understands the Black Cats made contact with the Real Sociedad boss but he has decided against a return to the Premier League.

Moyes, though, did send trusted lieutenant Jimmy Lumsden to check on the Wearsiders after he was made aware of their interest.

David Moyes has turned down the vacant Sunderland managerial job after Dick Advocaat's exit

Advocaat walked away after drawing with West Ham and said the Sunderland squad is not good enough

However, the former Manchester United manager will be staying in La Liga, at least for the time being.

Moyes is not alone in saying no to Sunderland, who have been planning for life without Dick Advocaat for the past 10 days.

Sporting director Lee Congerton has been told to find the new boss by owner Ellis Short despite handing in his notice.

Sam Allardyce has informed Congerton that he is not interested, holding deep reservations despite the fact that he has told those close to him that he feels refreshed after his split from West Ham at the end of last season and is ready for a new challenge.

With Sunderland stuck fast in the bottom three of the Premier League, it is understood that Allardyce has concerns not only about the quality of the squad left behind by Dick Advocaat but also the structure behind the scenes at the Stadium of Light.

Sam Allardyce has told Sunderland that he is not interested in the vacant managerial job

Burnley manager Sean Dyche has also indicated he does not want to be considered for the job

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Burnley's Sean Dyche has also indicated he does not want to be considered.

It leaves Sunderland in a mess and they are hardly likely to be cheered by the comments of Advocaat, who quit on Sunday with the team winless and second from bottom.

'Our squad was simply not good enough,' he said.

'The club knew we had to strengthen ourselves, but the chairman never told me how much we could spend. I became negative and that didn't feel like myself.'

Moyes is currently manager of Real Sociedad and has turned down taking over at Sunderland