It seems there is still plenty to be decided at Sunderland ahead of the summer transfer window.

For startes, it remains to be seen which division the Black Cats will be playing in next season, as they battle for promotion to the Championship via the League One play-offs.

Beyond that, reports revealing that the club's board are now considering a £42million takeover have now also emerged, something which, if completed, would affect how the club approach the summer market as well.

Indeed, there will be plenty of issues that need to be addressed ahead of the start of the 2022/23, and with that campaign set to start early than usual, the Black Cats may want to get tose things sorted quickly, once they know what division they will be competing in next season.

So with that in mind, we've taken a look at seven Sunderland transfer dealings that could be completed over the next month, right here.

One key issue for Sunderland to address this summer, is the future of striker Ross Stewart amid growing interest from elsewhere.

Stewart has been outstanding for the Black Cats this season, scoring 24 goals in 46 League One games for the club, form which has now seen him linked with the likes of Norwich, Swansea and Rangers. With a year left on his contract, Sunderland will be desperate to tie him down to a new deal, but that interest could make that difficult to do, particularly if the club miss out on promotion.

Even if Stewart does remain at the Stadium of Light beyond the end of this season, it is likely that the Black Cats will need to be on the hunt for another striker in the summer.

Jermain Defoe's return to Sunderland proved a brief one before retirement, while Nathan Broadhead is set to return to parent club Everton once his loan spell expires, meaning there is little in terms of cover for Stewart, and that is assuming the Scotland international also stays, meaning some extra firepower surely has to be on the agenda in the next few months.

Another key player who Sunderland are going to have to make a decision on come the end of the season, is Aiden McGeady.

Injury means the winger has not had the same sort of impact he has in previous seasons for the Black Cats, something that has not exactly been timed well from his perespective. However, the veteran Irishman looks set to feature for Alex Neil's side in the play-offs, and whether or not he is able to make an impact there, could go a long a way to deciding whether the club offer him a new deal or not.

Goalkeeper Hoffmann arrived on loan from Bayern Munich to a good deal of excitement at the end of the summer transfer window, and initially impressed with some excellent performances for Sunderland.

However, the 23-year-old has not made an appearance for the club since early February, and recently revealed that he has not played enough games to trigger a clause in the deal to make that loan permanent, despite his desire to stay at the Stadium of Light. So with Hoffmann now potentially set for a return to Munich, Sunderland will have to decide whether or not to pursue a permanent deal regardless of that clause not being met.

Like Hoffmann, Lee Burge is another goalkeeper whose future Sunderland will soon have to make a decision on.

The 29-year-old is out of contract at the end of this season, and despite playing just three times in the league this season, admitted earlier this week that he would like to extend his deal at the Stadium of Light, although given his lack of game time this season, you feel it remains to be seen whether Sunderland will believe he has done enough to earn such an offer.

In front of the goalkeepers, you get the feeling there is a chance Sunderland will be working on a new look centre of their defence over the summer.

As things stand, Jordan Willis, Arbenit Xhemajli and Bialey Wright all see their contracts come to an end this summer, when Callum Doyle's loan move from Manchester City also expires, leaving the Black Cats with only Danny Batth on the books as an established centre back option. With that in mind, that is a position business will have to be done in this summer, either with new contracts or new signings, to avoid leaving some gaping holes in the Sunderland defence.

One other major concern for Sunderland heading into the summer transfer window, concerns the future of Dan Neil.

Although the midfielder does have a long term contract at the Stadium of Light under his belt, recent reports have claimed that Premier League sides such as Tottenham, Aston Villa, Brighton and Crystal Palace are all interested in the 20-year-old. That could prompt something of a race for Neil's signature this summer, and the funds available to those sides could again make a bid hard for Sunderland to turn down, especially if they remain a League One team.