SUNDERLAND are preparing themselves for the exit of Jack Clarke in the next week but Ipswich will have to up their opening offer to land the winger - who, as things stand, will feature for the Black Cats against Burnley this weekend.

After a summer of speculation surrounding Clarke, Premier League newcomers Ipswich made their move this week but their initial bid of £15m plus add-ons is unlikely to tempt Sunderland into business.

But the Black Cats are now braced for the exit of the 23-year-old and although they'd try to replace the winger, Regis Le Bris admits there's no guarantee that will be possible.

Sunderland are set for a double transfer boost with the capture of Croatia youth international striker Roko Simic and Zenit St Petersburg forward Wilson Isidor.

Isidor's move is likely to be an initial loan while Sunderland are also making progress in their efforts to sign Red Bull Salzburg frontman Simic, 20.

But Clarke's exit is looking increasingly likely after Ipswich were the first to firm up their interest in the winger. Southampton have also been linked this summer but boss Russell Martin confirmed on Thursday the Saints won't be rivalling Ipswich for Clarke.

Clarke trained with Sunderland as planned on Thursday morning and is currently in Le Bris' plans for Burnley, but the head coach admits things can quickly change.

He said: "Jack trained this morning, which is my main concern, so he is able to play this weekend at the moment.

"Many of our players are targeted by the other teams because the transfer window is like this when you have talented players in the squad. These are the rules of the transfer window, we need to be confident and it is good news to have these players in our squad. Sometimes, they can leave, this is the rule of our job. We will see."

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Asked whether Clarke would be in the right headspace to play on Saturday given the fresh developments, Le Bris said: "Yes, I think so. I think that our job is really evolving with years.

"Now the players know that many things can happen and they are very stable in their mindset. Here today (they think) I am a player of Sunderland playing for Sunderland and if something changes I change but at the moment I'm 100% for Sunderland and that's the case of Jack.

"He's been working with Doddsy on his previous game, working on his clips and what he can improve. For me he is still with us. If he wasn't, he wouldn't be working with Doddsy to improve himself. We are professional, this market is unstable, something could happen in one direction or the other. We'll see."

Clarke has now moved into the final two years of his contract at the Stadium of Light so an exit was always possible this summer. And while the Black Cats would try to land a replacement if Clarke did depart, Le Bris admits that might not be easy - and would also back players currently on his books such as Romaine Mundle to step up.

He said: "I'm not sure because the market is unstable, but we are working hard and I'm confident because we have lost no-one.

"If you watch our team, many many players could be targeted because they are very talented but they are still here. Maybe one of them will leave, that's a possibility, and we are working on many profiles.

"We know it's a difficult market, especially the strikers and wingers, because they are so rare on the market but we have many options.

"I explained my idea before, we are often looking for the solution outside and there are talented players inside.

"We need to have this belief, that the players we have in the building are strong, even though some are young and need experience. I think Eliezer is a good example because no one thought he could play like this. It shows our process, we believe in these players. For some players it is very fast, for others it is six months, a year... we need to believe in their potential."

Le Bris was reluctant to say too much on Isidor and Simic, with neither expected to be through the door in time to feature on Saturday.

Le Bris said: "We are working on many different profiles, as you know. At the minute, we are confident but these options are not signed or finished. So we will see, during the weekend I hope for sure. It's possible, but you know the transfer window... you need to match each other to be able to conclude something. So at the moment it is not finished, we will see."