Liverpool striker Christian Benteke, 25, is desperate to leave Anfield and is willing to consider a loan move to breathe life back into his career.
Moyes is desperate to add firepower to his Black Cats squad and having scoured Europe, considers the Belgian to be the best value for money forward the Wearsiders can find.
The Scot is concerned that they only have one striker at the club and were heavily reliant upon the goals of Jermaine Defoe in their successful fight against relegation.
Benteke was close to a move to Crystal Palace earlier in the summer but despite agreeing personal terms, saw the Eagles fail to reach agreement over a fee with Liverpool. The Reds are holding out for £30m and will keep the striker at Anfield if their valuation isn’t met.
Everton meanwhile are being equally as firm over Lukaku. Chelsea have yet to match the £75m fee the Toffees are demanding and Dutch manager Ronald Koeman is reportedly furious with the London club’s public courting of his star striker. He is prepared to hold onto the Belgian but faces a difficult job with Lukaku known to be keen on a return to Stamford Bridge.
Read all transfer ins and outs, completed deals visit football transfer news.