Sunderland owner Ellis Short is speaking to at least two potential buyers as his efforts to sell the club gather pace.
The American businessman has already held talks with a German consortium and is also reportedly in discussions with a fan-led international group hoping to mount a rival bid.
Press Association Sport reported the second consortium, which is being led by Fulwell 73 Productions owners Leo Pearlman, Gabe Turner and Ben Turner and also includes former Arsenal defender Tony Adams and one-time Chelsea business affairs director Paul Smith, is backed in part by funding from the United States.