Roefs has been outstanding in his first season in the Premier League, which has included nine clean sheets.
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Signed from NEC Nijmegen for £9m, ChronicleLive says the Black Cats now rate their keeper in the £60m class.
Chelsea have been watching Roefs with doubts persisting over their keeper pool.
And Sunderland may be willing to cash in so to fund their own team strengthening plans this summer.
Watching with interest are NEC, which will be due 10 per cent of any sell-one fee for Roefs as part of his original transfer.
