McCormack signed for Aston Villa in a £12million deal last summer with the responsibility of firing the club back to the Premier League at the first time of asking.
But the Scotland international struggled to hit the ground running at Villa Park, scoring just three goals in his 20 Championship appearances.
Villa manager Steve Bruce opted to send McCormack out on loan to Nottingham Forest for the second half of the campaign, where he found the back of the net just once.
And while his Villa career appears all but over, the Daily Mail claim the 30-year-old could be offered another chance at Sunderland.
Simon Grayson’s side are said to have opened talks with Villa about a season-long loan in the hope they can rekindle McCormack’s prolific form at the Stadium of Light.
Sunderland are in the market for a new striker this summer after seeing last season’s top goalscorer Jermain Defoe join Bournemouth earlier this month.
And McCormack will reportedly be allowed to move on this summer after Bruce left him out of Villa’s pre-season trip to Germany.
Sunderland have wasted no time in the transfer window, having already recruited striker James Vaughan and winger Aiden McGeady on permanent deals.
The Black Cats, who finished rock bottom in the Premier League last season, have also taken defensive duo Tyias Browning and Brendan Galloway on loan from Everton.
