Miller was born just outside Sunderland and the 26 year old could see a return home in the Premiership as a good move for his career rather than staying on at Town in the Championship for another season.
Town's number eight made his debut for the club in September 2001 after joining for £850,000 from Hartlepool United since which he has featured in 137 games for the club (23 as sub) scoring 35 goals in that time.
Should Sunderland's interest become more concrete, Miller could move to the Mackems on a free transfer as his contract expires in June.