The German striker has withdrawn from training to allow for a possible move, with French side Evian also interested in completing a deal. The Black Cats have already captured the signings of Ji Dong-won and Connor Wickham in the transfer window.
Boss Steve Bruce is keen to bolster his attacking options and sees Helmes, who has scored 35 goals in 82 appearances for the Bundesliga club, as a good option for his side. Wolfsburg manager Felix Magath seems content with losing his star striker. He told kicker-Sportmagazin: "Patrick Helmes has not been training with our squad on Tuesday, I have allowed him to do so."The Black Cats have also been linked with Peter Crouch and Roman Pavlyuchenko if a deal can be struck with Tottenham.