Sunderland were interested in Kieran Tierney earlier this month
Express Sport understands Sunderland had earmarked Tierney as a viable replacement for Patrick van Aanholt.
The Black Cats cashed in on Van Aanholt after Crystal Palace offered £14million for the Dutchman.
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But manager David Moyes yesterday signed Bryan Oviedo from Everton rather than pushing for Celtic's Tierney.
Oviedo played under Moyes when the Scot was in charge of Everton and could start against Tottenham tonight.
Moyes has complained in recent weeks that Sunderland's finances have restricted his spending power in the transfer window.
Tierney is valued at over £10m
Van Aanholt's sale means he does have cash to spend, with the English transfer window closing at 11pm today.
But a £10million-plus bid for Tierney, 19, is not expected to go through.