Keisuke Honda is not interested in a move to Sunderland, although Milan would accept the €10m offer, according to The Mirror.
Japan international midfielder Honda has often been played out of position to fit into the Rossoneri line-up and is not considered a priority.
The 30-year-old is in the final year of his contract at San Siro and Milan do not seem intent on a renewal.
The Mirror newspaper claims Sunderland are prepared to offer €10m (£8.5m) for Honda.
Milan would gladly accept, but the same report suggests Honda is not eager for this transfer.