Two consortiums are interested in buying Sunderland, according to reports.
The club’s hit Netflix series, which documented their relegation to League One last season, is believed to have caught the eye of investors.
The Black Cats will be backed by almost 40,000 fans when they face Portsmouth in the Checkatrade Trophy final on Sunday, live on talkSPORT 2.
The Sun report two groups, one European-based and the other American, are trying to buy the club from owner Stewart Donald for £50million.
Donald paid £40million to complete a takeover at the Stadium of Light less than a year ago.
Under his stewardship, Sunderland are fourth in League One with two games in hand on their promotion rivals.
It is thought that promotion to England’s second tier could push the club’s value to £70million.
In November, Donald revealed he had rejected approaches from interested parties.
He said: “We get approaches quite regularly with regards to people either trying to buy a part of the club or take control of it
“These people wanted to acquire 60 per cent of the football club, I can tell you that.
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“It was a decent financial offer from people that were funded well enough but not, I think, a better option at this stage than Juan [Sartori] and I.
“At this stage it wasn’t in Sunderland’s best interests to entertain even trying to progress that. “We said to the people involved ‘not at the moment, thank you.'”
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