Giant striker Kyle has been a key player both for Black Cats boss Mick McCarthy and the Scottish national coach Berti Vogts this season although the probability of him dropping a division is another matter altogether.
The 16-goal striker was joint-top scorer for Sunderland who just missed out on promotion to the Premiership by being defeated on penalties by Crystal Palace in the play-offs.
It is believed that Wednesday will have to offer around £750,000 to acquire the star’s services but Chris Turner is still chasing Luton’s Steve Howard and Blackpool’s Scott Taylor after bidding a combined total of £600,000 for the duo.
Other reports continue to link Wednesday with Rangers hotshot Steve MacLean, who could not stop scoring for Scunthorpe last season whilst on loan at The Iron and Winchester’s Andy Forbes, the leading scorer in non-league football.