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Published 09:10 19 Nov 2016 GMT
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Horgan is at the summit of the Black Cats wishlist but they face stiff competition from their noisy neighbours Newcastle, who are also interested in the Dundalk winger.
It's common knowledge at this stage that the Tyne-Wear derby rivals are engaged in a tug-of-war for the 24-year-old's signature.
We've weighed up the options for Horgan because we're sound like that and found that he'd be best served joining up with Rafa Benitez's latest project at St. James Park.
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And the player himself has acknowledged that he would, at the very least, have to entertain the idea if approached by the Magpies.
“I’m a Dundalk player, I’m very happy at Dundalk but as I said, if an offer does come in from somewhere, I’d have to consider it, especially something like a massive club like Newcastle," Horgan said while on international duty.
But one swaying factor that may persuade him to opt for Sunderland over Newcastle is the possibility that he would be joined by Lilywhites teammate Andy Boyle at the Premier League outfit.
The Telegraph note that Sunderland's interest is not limited to Horgan and that they are considering a double swoop for the pair who were called up to the most recent Republic of Ireland squad.
Both impressed during Dundalk's three-in-a-row title winning campaign and like Horgan, big things are expected of Boyle who is a centre-half by trade.
The 25-year-old defender has looked composed in Dundalk's admirable run in the Europa League and that has not gone unnoticed by David Moyes' talent-spotters who are keen on adding to the squad in the hope of avoiding relegation.
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