Sunderland look to be closing in on appointing a new manager with Barnsley's Paul Heckingbottom the man tipped to take charge.

The 40-year old has jumped to favourite in the betting for the vacancy and it appears the financial package that Sunderland will offer the manager is too good to turn down.

That's the view of respected journalist Alan Nixon who took to twitter to share his insight onto the potential appointment. “Sunderland will offer Paul Heckingbottom the kind of contract that Barnsley can't manage. Looks like being the bottom line.”

It will be a bitter blow to fans of the Tykes who have seen several players leave the club over the years with the club operating on a very low-end Championship budget.

That will have annoyed Heckingbottom in the past too, having consistently had to change his team because of the financial situation at the club. Just last year they were in a position to challenge for the play-offs but Sam Winnall and James Bree both left the club in January and Barnsley went on to finish 14th.

On the other hand, Sunderland fans will be pleased that the club are prepared to spend to get the right man.

The Verdict

This will be really tough to take for Barnsley fans but ultimately money talks and most people in any job would jump at the chance of moving to a better-paid position.

Heckingbottom shouldn't be criticised for this decision either though, as Barnsley have proven in the past they don't have the finances to compete in this division so Sunderland are a massive step up in terms of potential.

However, he will have a big job in the short-term to sort the mess out at the Stadium of Light.

Thoughts, Sunderland and Barnsley fans? Let us know in the comments below.