In the bottom three, struggling for form, and the ownership of the club uncertain, Sunderland are in a real mess.

Chris Coleman was recruited following the sacking of Simon Grayson earlier in the season, but the former Wales boss has failed to halt the slide currently engulfind the Stadium of Light.

Just a handful of wins this term, Coleman will not give up the fight until all is lost, and thoughts of next season will be far removed from the mind of the 47-year-old Welshman.

The football world can see that changes are required within the squad when the transfer window reopens, but Sunderland’s business will depend upon which division they find themselves in next term.

If they fall into League One next term - a fate that looks increasingly likely - Coleman must ensure this transfer activity occurs…

The former Manchester United and Everton man has failed to make an impact upon first team affairs this term, and looks destined to leave the club when his contract expires at the end of the campaign.

Another sure to be earning a staggering wage at the Stadium of Light despite the club’s lowly status, there is no chance of the Irishman’s contract being extended upon June, and fans will be content to have the midfielder off of the wage bill when their big summer clear out commences.

Gibson will be extremely disappointed with his spell in the north east and will know that he should be performing at a higher level, and will hope to salvage his career when he finally departs the club in the summer.

Sunderland are likely to be even further strapped for cash should they be relegated, so targeting free agents may be the only route for Coleman to explore.

Newcastle United defender Curtis Good’s contract is coming to an end in June, and having spent the majority of his spell in the reserves at St James’ Park, the time has come for the player to live up to the potential that convinced the Magpies to import the player from Australia in 2012.

A one-time Aussie international, Good will be desperate to be given the opportunity to represent his country once again, and a solid spell in League One with the Black Cats should provide the perfect opportunity to impress.

Good has been unlucky with the Magpies and remains a good player, and Coleman should consider keeping the player in the north east.

The former Blackburn man impressed in his final season with the Rovers as they were relegated from the second tier last term, with his form earning him a switch to Harry Redknapp’s revolution at Birmingham City.

Of course we all know what has happened at St Andrew’s since the summer, and Lowe is one of a number of stars who have lost their form in the West Midlands this season.

The 26-year-old remains a fantastic option however, and with his contract set to expire in the coming months, Lowe will be back on the market and ready for a fresh challenge.

Coleman could be the answer for the former Rovers captain, who should find the third tier of English football easy to navigate given his talents.

Black Cats fans, let us know your thoughts!