The 26-year-old has built up his career in Italy with Lazio after switching to Marseille, where he made 103 appearances following an initial loan from Arsenal.
Sunderland head coach Regis Le Bris worked with the midfielder as the manager of Lorient’s reserve team and journalist Giulio Cardone has revealed to RadioSei that Sunderland submitted a £21.4M offer for the Frenchman, who turned down the move.
"Sunderland made a significant offer for Guendouzi, worth €25m (£21.4m). Guendouzi would like to go to England right now."
When asked if the playmaker wants a move back to the English top flight, Cardone stated that he did "but not to Sunderland. He wants something more."
The comments from Cardone will sting Sunderland fans who have seen their club be promoted to the Premier League, where they currently sit above the likes of Tottenham and Liverpool in 9th.
Speaking after leaving Arsenal, Guendouzi admitted that he made mistakes under manager Mikel Arteta, but he has no regrets about his time there.
“I didn’t work with Arteta a lot, I only had six months. I was 19, so I was learning every day. I wouldn’t make the same mistakes I did when I was 19.”
He added: “I have no regrets about what I did at Arsenal. I was 19, and I went on to play 85 games in two years. 85 games for a big club like Arsenal is a lot.”