Clarke has emerged as a top target for Burnley, who are looking to add more fresh faces to their squad ahead of their return to the Premier League.
Sunderland signed the winger last summer for a fee of £750,000 and he played a big role in their run to the Championship playoff semi-finals.
Burnley have been pushing to take him to Turf Moor this summer and recently tabled a new bid for the player.
But Sunderland were quick to knock back the offer from the newly promoted Premier League outfit.
The bid was claimed to be in the region of £10m plus add-ons but it fell short of Sunderland’s valuation of Clarke.
The Clarets though have an ally in the player a he wants to make the step up to the Premier League.
And Clarke has made it clear to the Sunderland hierarchy that he wants to move on to a club in the Premier League if there is an opportunity.
The former Tottenham winger wants to play top-flight football despite enjoying a fine first season at Sunderland.
Whether Sunderland will take his views into account and soften their stance remains to be seen.