Is this the month that Sunderland's takeover finally goes through?

For nearly a year now Stewart Donald has been teasing the possibility of a change of hands at the top of the hierarchy.

Of course, Donald is no longer chairman but he does still own the Mackems. 

That, however, could be set to change.

A report from The Guardian this week stated that the Sunderland owner had accepted a bid this week from a consortium led by Argentine businessman Juan Sartori and Kyril Louis-Dreyfus – the 22-year-old son of former Marseille owner Robert. 

Sartori already owns a 20% stake in the club but it now looks as though he wants to grow his influence over proceedings at the Stadium of Light.

The offer from Sartori and Dreyfus was reportedly made two weeks ago and after a period of due diligence, Donald has accepted the offer on the table. The sum of money isn't yet apparent. 

Stewart Donald

Donald is set to retain at least a 15% stake in Sunderland who could witness a change of the guard in the next two weeks if Guardian sources are to be believed. 

One of the biggest questions if the takeover goes through, though, is just how much money will the club be able to spend in the transfer market? The man with a logical answer is the Sunderland Echo's Phil Smith.

He revealed on Friday evening:

"The Black Cats boss has had discussions with staff about what he would like to add in the transfer market, but his comments are worth dwelling on for a moment.

"He stressed that given the salary cap rules introduced earlier this summer, Sunderland's immediate spending power is very limited no matter who owns the club.

"The completion of this deal would not change the picture in any meaningful way in that regard.

"Clearly, greater financial power would be utterly vital if and when the Black Cats were able to return to the Championship." 

Sunderland's Stadium of Light

GIVEMESPORT'S Matt Dawson says...

This is incredibly disappointing news for the supporters at Sunderland.

Although it will be a positive to see a change in the hierarchy, you can't help but feel as though some extra funds in the January market would be beneficial.

That, however, seems out of the hands of Sartori and Dreyfus who will be tied down by the salary cup rules introduced just a matter of months ago. 

It's important that funds are set apart if they go up, though.

Phil Parkinson

After all, Donald promised last January that funds would be readily made available to Phil Parkinson to spend. What happened? They signed Kyle Lafferty on a free transfer and brought Josh Scowen in from QPR.

Parkinson also added Antoine Semenyo, Bailey Wright and Declan John on loan but the lack of transfer fees here clearly demonstrated that Sunderland didn't have many funds available.

Fans will certainly be hoping that a better bridge of trust can be built with Sartori and Dreyfus going forward.