Sunderland have reportedly identified Real Madrid assistant Paul Clement as a target as they look to appoint a permanent head coach.
The Black Cats, who are currently under the management of Dick Advocaat, will not make any moves to appoint Gus Poyet's successor until the end of the season, by which time they will know whether they are a Premier League club or Championship outfit.
It is thought that Advocaat will be considered for the role permanently, with the Dutchman understood to be interested in extending his tenure beyond the end of the season, despite having previously insisted that he was only willing to take on a short-term position.
Clement is yet to take up a managerial role in his career, having been number two to Ancelotti at Paris Saint-Germain and Real after working under him initially at Chelsea.
The 42-year-old was linked with the QPR job earlier this year before it went to Chris Ramsey.
Sunderland sporting director Lee Congerton is said to be keen to speak to as many candidates as possible before setting on a new head coach, but according to the Northern Echo, Clement is at the top of his wanted list.
Congerton was also at Chelsea during Clement's spell at Stamford Bridge, working first as a youth-team coach and then stepping up to the position of chief scout after Frank Arnesen was appointed as sporting director.
Sunderland are three points clear of the relegation zone with six games left to play.