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Sunderland have expressed their "anger and frustration" at Sam Allardyce's imminent departure.
Allardyce guided Sunderland to Premier League safety last term but just nine months after moving to the Stadium of Light the 61-year-old is on the verge of being named as the new England manager.
His appointment as Roy Hodgson's successor is expected to be confirmed on Thursday following a scheduled FA board meeting, with Sunderland's compensation the only remaining issue to be settled.
In a statement released shortly after the club's 3-0 pre-season win at Hartlepool, Sunderland said: "Naturally we are aware of the intense media speculation this evening, however, at the present time Sam Allardyce remains Sunderland manager.
"We share in the anger and frustration of our supporters and would like to assure them that we are working to conclude the matter in the best interests of Sunderland AFC."
Allardyce watched the first half from the dugout but he did not return after the break and is reported to have left Victoria Park before the end of the match.