Mick McCarthy's first task in his new role as Sunderland manager could be to settle the issue of striker Tore Andre Flo's transfer from Rangers.
The Glasgow giants have turned down an offer from Sunderland to take players instead of the Stg£3million still owed for Tore Andre Flo.
The Ibrox club have previously shown interested in Scotland striker Kevin Kyle and Brazilian defender Emerson Thome but are keen to hold out for the full £6.5m agreed for Flo.
The Norwegian international moved to the Stadium of Light in August after Rangers agreed to cut their losses on a player who cost them £12m from Chelsea in 2000.
David Murray, Rangers honorary chairman, told The Scottish Sun: "The Sunderland chairman [Bob Murray] offered us some players in lieu of the rest of the fee and I said no.
"We will now be paid the remainder of the fee in three weeks' time. We are all in the same financial position so it was 'no thanks'."
Meanwhile, Ronald de Boer has declared himself fit for Sunday's CIS Insurance Cup final clash with Celtic.
The Dutchman missed last week's 1-0 league defeat at Celtic Park with a calf injury.
PA