The former Hartlepool midfielder who scored 15 goals last term for Town is out of contract at the end of June and has been widely tipped to leave Portman Road for the Stadium of Light in recent weeks after the club failed to win promotion to the Premeirship.
Reports that Miller put his house up on the market have also recentley surfaced, putting many peoples minds in little doubt that he will be leaving this Summer. Now Miller himself has admitted a move to Sunderland may be on the cards for the first time.
''I have not decided on my future as yet. I'm waiting to get a contract offer from Ipswich in writing which should arrive within the next day or two." he told the East Anglian Daily Times.
"'I have had four great years at Ipswich and ideally I would love to stay here. But if the offer from Sunderland is genuine and something was to come of that then obviously being from that area I would sit down and talk with them."
Miller however denied reports that talks have already taken place: "But it is not about money, it is about what is best for my future. I have not had talks with anybody as yet."
In addition to Miller, first choice goalkeeper Kelvin Davis has been strongly linked with a move to Mick McCarthy's side whilst strike pair Darren Bent and Shefki Kuqi have also been the subject of speculation linking them with a move to the Black Cats.