​Sunderland are reportedly set to offer Barnsley manager Paul Heckingbottom a huge pay rise to become their new manager as they look to avoid relegation from the Championship. 

Sunderland, who were relegated from the ​Premier League last season, are currently bottom of the Championship after winning just one game from 16 fixtures so far this campaign. 

The results this season have led to Simon Grayson being sacked as the Black Cats boss at the end of October, after a 3-3 draw against Bolton. 

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But ​Sunderland may have identified a replacement now with Paul Heckingbottom set to be offered the job. According to The Sun, the club are willing to offer Heckingbottom £750k yearly with bonuses to lead the club in the fight against relegation to League One.

That would be a massive increase on the 40-year-old's current salary, which is reportedly barely in the six figure mark and considered one of the lowest in the ​Championship

​Barnsley are nine points above Sunderland in the league table, in 16th place, so a move for Heckingbottom would be a drop down in the Championship at the moment, however the money involved may be reportedly too difficult for him to turn down.

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Also if the Barnsley boss does decide to take the Sunderland job, he will link up with long-term friend Robbie Stockdale who is currently a coach at the club. 

The Black Cats will also apparently have to pay compensation to Barnsley if Heckingbotttom does swap clubs, as the Tykes want their boss to stay.  

Sunderland will play ​Millwall at the Stadium of Light on Saturday as they bid to climb up the table in the Championship.