With the wounds of relegation from the ​Premier League still fresh in the m​emory of the Black Cats, further uncertainty and turmoil seems to be mounting at the Stadium of light as players and fans remain in the dark about the current managerial situation within the club.

According to reports from ​the Mirror, ​Preston North End manager Simon Grayson is the latest name to turn down the current Sunderland vacancy following Aberdeen boss Derek McInnes' snub. The club have openly confessed that "we don't know what we're doing" highlighting the struggle those at the top are facing to stabilise an unstable situation.

With owner Ellis Short keen to sell the club to interested parties, any potential candidate wanting to fill the boots of the departed David Moyes will be thrown right into a turbulent state of affairs which will no doubt make the position an undesirable one. 

The club also admitted that "with this backdrop we have been unable to give assurances any potential candidate would need regarding the plans a new owner could have for the manager's position."

Despite the exit of goalkeeper Jordan Pickford to ​Everton for £30m in the week, funds will be unavailable to whoever takes charge at the managerial helm.

Fulham v Preston North End - Sky Bet Championship

As far as Grayson is concerned Preston is where his priorities lie and he has affirmed his loyalties to the club by stating he is "fully committed to working out what we're doing for the season at Preston". 

The Preston boss also seems intent on building on last season's good run of form and achieve better things ahead - "I've been there just over four years now and really enjoyed my time. You just get on and do what you do and I'm focused on trying to get things right at Preston."

In light of the above, it seems safe to say that as speculation carries on about who will manage ​Sunderland next season, Simon Grayson has firmly ruled himself out of the running.