Patrick Van Aanholt looks set to join Crystal Palace this month
Van Aanholt is keen to leave the Stadium of Light after having his head turned by Sam Allardyce.
The Palace boss wants Van Aanholt to help his survival push and is ready to pay around £10million.
And Moyes is said to be open to selling him – in the hope he can use the funds to strengthen other areas of the side, according to the Chronicle.
Patrick Van Aanholt is keen to quit the Stadium of Light this month
Moyes has been disappointed with the level of investment from the board.
Sunderland dropped to bottom of the Premier League after Swansea beat Liverpool.
Moyes' side were beaten 2-0 by West Brom and look in a desperate situation.
But Van Aanholt is seen as the most sellable asset and could be the one to make way.
David Moyes is prepared to sell Patrick Van Aanholt to bring in funds to spend
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West Ham made bids for Jermain Defoe earlier in the month but selling their top scorer would almost guarantee relegation.
Sunderland have tried to sign Robbie Brady and James McCarthy this month but have been priced out of moves.
“I'd be kidding you on if I said the players we are going to bring in in January are going to massively make a big difference,” Moyes said last week.
“Because, first of all, we probably couldn't get that level of player and secondly, we probably wouldn’t have the finances to do that.
"To suggest that the player we bring in would be making a big difference, I think, wouldn't be correct. The funds we have to work with are limited with a capital L.”