According to a report in the Spanish media, Sunderland sent a scout to the game between Levante and Getafe at the weekend.
Super Deporte have confirmed Sunderland were on the scouting list for the game involving Levante and Getafe on Saturday night, which finished in a 1-1 draw.
The Championship side were joined by other clubs from across Europe, including heavyweights Inter Milan and PSG. Belgian side Anderlecht were also reported to be present at the Estadi Ciutat de Valencia.
There have been no confirmed reports who Sunderland were watching in Spain, but Super Deporte believe the clubs present at the game may have been casting an eye on either Enis Bardhi or Jefferson Lerma.
With the transfer window set to open in January it seems like Sunderland could be looking at possible targets for the second half of the season.
The Black Cats have made a poor start to the season, and may need to bring in new players to turn their campaign round.