CHRIS COLEMAN insists there will be no players leaving on loan this month unless it is a deal which suits Sunderland financially.

The Black Cats manager - speaking as striker James Vaughan was in Wigan to finalise a £300,000 permanent switch away from the Stadium of Light -  reacted to suggestions Watford are keen to strike an arrangement that would see Didier Ndong move for the rest of the season and an option to buy for £8m at the end of it.

But, despite admitting Ndong wants to go, Coleman is unwilling to let that happen at a time when Sunderland are in desperate need of cash to allow him to make his own January signings.

Coleman said: “What do we get out of a loan deal as a club? This is what would happen, a loan deal where he would need to play 75 per cent games and there’s a fee at the end of it? He will probably play 73 per cent of games.

“There will be no loan deal unless it suited Sunderland Football Club financially.

“We have had a couple of enquiries about Didier for loan deals but that’s not something we will agree to unless there is an absolute guarantee at the end of it. We are not any further forward.

“Didier would like to leave, he sees his future elsewhere, but we have to do what’s best for us at the end of the day.

"That type of deal is not doing us any good. I understand Didier situation, he has trained hard and well, but for Sunderland that kind of deal is not possible.”

Ndong could figure for Sunderland at Cardiff City on Saturday after recovering from an ankle injury, but the game is too soon for Lamine Kone. Lee Cattermole could make the bench after training this week too.

Chester-le-Street Advertiser: RETURN: Sunderland's James Vaughan is heading back to Bury tonight

Gone: James Vaughan has left Sunderland

There will be no Vaughan at Cardiff though because Sunderland have agreed to his wish to return to the North-West. Wigan agreed the £300,000 fee - £200,000 short of the price paid to Bury in the summer - earlier this week and he underwent a medical before completing the move today. He scored twice in 23 appearances.

Coleman is likely to hand new signing Jake Clarke-Salter, a World Cup winner with England’s Under-20s, an opportunity in South Wales after arriving this week from Chelsea on loan.

He said: “Jake’s had strong sessions, is ready to go. Delighted to have him. He is someone we have admired from afar for a while, delighted he is here. He is up and running to play at Cardiff. He is ready to start, to play.

“He has had first team experience before at Bristol Rovers, played a bit. Had a little experience with Chelsea. Played in some big games as an England international at younger levels. He has won things at youth level, won a lot. He has a good mentality and is a talent.

“I was saying before I arrived you need to be a certain type to survive and thrive here, it is true. There is a demand for a certain type of player, mentality, so I don’t think Jake will have any problems.

“He will enjoy it and he will enjoy the level required, the experience of playing for a club like Sunderland. It will better him as an individual, you can’t manufacture that. It’s the real deal.”

Coleman did not want to comment on his interest in Burnley forward Jon Walters. He did admit, though, he is hopeful on players arriving sooner rather than later.

He said: “We are progressing. I have never liked the window, I haven’t experienced it for six years but it is always a long month. Who you are selling, bringing in?

“We know we need to inject new life into this squad with what we have got. The waiting game is not comfortable. On the back of Jake we want another couple to come in.

“We are quietly confident and things are progressing quiet well. All we can do is wait for the clubs in question to say yes OK.”

Sunderland have also confirmed today that goalkeeper Mika, 26, has left the club by mutual consent. He didn't play a single first team game in his 18 months at the club.