SUNDERLAND are confident of agreeing a compensation package with Wigan for Steve Bruce within the next 48 hours, after a day in which Roberto Mancini dropped out of the running to become the club’s new manager.

Reports from Italy had quoted Mancini yesterday morning stating he had received an “offer” to become Sunderland’s next boss, something that was privately denied at the Stadium of Light.

After it emerged that Niall Quinn, chairman of the Wearsiders, was continuing to press ahead in his pursuit of Bruce, the former Inter Milan man was forced on the offensive.

Mancini’s agent Giorgio de Giorgis said: “Mancini is aware of those reports. But we have not received an offer, nor have we had contact with anyone from Sunderland. There has been interest from English teams but Sunderland is not one of them.”

Those comments arrived after Mancini had been quoted on Sky Italia saying: “I am very happy and at the same time honoured to have received an offer from Sunderland.

“It would be truly wonderful to lead such a prestigious and historic club in England.

After a year of sitting on the sidelines, I feel ready to start again with immense enthusiasm.”

But rather than opting for Mancini, Quinn is now concentrating solely on landing Bruce.

There is a chance that a compensation settlement with Wigan will be agreed later today, although it is not thought to be the £3m being sought by Latics chairman Dave Whelan.

Bruce has already had discussions with Quinn about the role and fancies taking over following the announcement that wealthy American Ellis Short has taken full control of the club.

But they are yet to discuss personal terms and that task will be carried out with Short’s blessing once Wigan and Sunderland announce that they have brokered a deal.

While it remains likely Bruce will be the man who follows Ricky Sbragia into the Sunderland manager’s chair, the deadline Whelan claimed was agreed for a decision passed by last night.

The Wigan chairman, who paid Birmingham £3m for the Corbridge-born boss in November 2007, said: “I have given Steve permission and I think he has spoken with Niall Quinn. Talks are in progress.

“I have asked for a compensation fee and it’s only fair that they buy his contract out.

“There’s a lot of managers on the market who you can get for nothing, it’s whether Sunderland want to pay £3m.

“I don’t know if I’m losing Steve. I have said to Steve and Niall to do it quickly. The final day is today (Sunday). Niall has spoken to me and by Sunday night I expect a decision.

I don’t want to lose Steve.”

Bruce started his managerial career at Sheffield United in 1998 and has since been in charge of Huddersfield, Crystal Palace and Birmingham.

But guiding Wigan - in his second spell at the club - to 11th in the Premier League last season is viewed as his finest achievement.

And with a reputation as being one of the most promising managerial talents around, Sunderland were quick to include Bruce at the top of a group of contenders they perceived to be good enough to steer the club into the Premier League’s top ten.

But Quinn has been keeping his options open in case of a breakdown over compensation and yesterday former Lazio and Inter Milan boss Mancini’s comments appeared to back that up.

If Bruce is in charge then he will be heartened by the sale of more than 26,000 cut-price season tickets for next season’s Premier League campaign so far that went on sale during March and April.

Season tickets for 2009-10 go back on sale from today, with under 12s’ seats priced at £95 for the season - just £5 a game - and adults from £380. Special concessionary prices are also available for under-16s, under- 22s and over-65s.

Quinn said: “To have over 26,000 season ticket holders commit to the club already is tremendous, and gives us a fantastic platform to build on for the new season.”