According to a report in The Daily Mirror, O'Neill wants a new forward to lead the line at the Stadium of Light, with the England international being one of his first targets.
Villa however, are hoping to pick up at least £12million for their new skipper.
Sunderland are in need of a new striker, with Nicklas Bendtner's season-long loan from Arsenal about to end and Asamoah Gyan unlikely to return to Wearside from his loan at UAE club Al-Ain.
Source: DSG