MICK McCarthy has thanked Marcus Stewart for three seasons of sterling service at the Stadium of Light and urged him to sign off in style when he plays his final game for Sunderland tomorrow.

The visit of Stoke will not only mark the end of an era for the Black Cats as Gary Breen hoists the Championship trophy above his head, it will also end Stewart's successful spell on Wearside.

Despite scoring 17 goals to aid this term's promotion push, the 32-year-old will not be offered a new deal when his current contract expires at the end of the month.

The striker was suggesting as much three weeks ago when he hinted that he might struggle to survive another season in the top-flight.

He discussed his concerns with McCarthy this week and, with the Black Cats' boss confirming he would not be a guaranteed starter in the Premiership, the pair agreed to part company on pleasant terms.

"It was all very amicable and Marcus is comfortable with the decision," said McCarthy, who hopes to complete the signing of another striker, Irish youngster Daryl Murphy, next week.

"I have explained things to him and he is happy enough with it. I knew he had been wanting to talk to me and I thought it was something which was right and appropriate to do.

"It was a very difficult decision but he didn't want the sympathy vote. The last thing he would have wanted would have been to be around the place next year and not playing games.

"I don't know if he was anticipating it or not. Perhaps he was. He's 32 and, at that stage of your career, you don't want to be playing in the reserves and sitting on the bench.

"All I could tell him at this moment in time was that he would not start the season and that wasn't good enough for him.

"I think this is better for him, for me and for the club. He will move on and find first-team football elsewhere on a regular basis."

Stewart was one of former boss Peter Reid's most controversial signings. He arrived in a £10m double deal with Tore Andre Flo but, while the latter disappeared when Sunderland tumbled out of the top-flight, the former Ipswich striker stayed to help rebuild the club's shattered dreams.

In part, that was because nobody else would meet his wage demands but, while his first two seasons were mixed affairs, Stewart's recent performances have been as good as anything he has ever produced in a red and white shirt.

His hat-trick at Gillingham proved to be a major turning point in Sunderland's season and, fittingly, it was his winner at Wigan that established an unassailable lead over the chasing pack.

"He has been terrific," confirmed McCarthy. "He is one of the players I inherited - I didn't bring him in - and he was a bit disillusioned with life to begin with.

"We had a bit of a run-in at one stage because I left him out and he wanted to play. But it was all sorted within 24 hours and, from that day, we have not had a problem.

"He has been outstanding this season.

"He went through a long goal drought but there were games where he was still the best player by a mile."

Stewart is unlikely to be the only Sunderland player jettisoned this summer. McCarthy is yet to meet with chairman Bob Murray to discuss his plans for next season but, while funds will be made available for squad strengthening, sacrifices will also be expected.

Thomas Myhre's future remains uncertain despite his recent fine run of form, while club sources suggest the Black Cats will listen to offers for midfielder Sean Thornton this summer.

There is no room for sentiment in the modern game and, after parting company with Jason McAteer, Phil Babb and Joachim Bjorklund at the end of last season, McCarthy is not afraid of making more difficult decisions later this month.

"It's part of the job and I accept it," he said. "I'll manage the club how I see fit and make the decisions I think are right. I did that last year and I'll do exactly the same again. There is a transfer window next season, so the squad is going to have to go from August to January. We can't have any loans or bring anybody else in. I'm going to need a strong squad and I'm looking for players."

Before that search starts in earnest, though, there is the small matter of the game with Stoke.

With nothing riding on the outcome, Sunderland's players can enjoy themselves before parading the Championship trophy around the Stadium of Light before a tour of the city on Monday.

But McCarthy isn't expecting Stoke to join in the celebrations.

"If I was one of the Stoke players, I would be coming up here snorting fire and brimstone. We'll have to deal with that.