McCarthy eyes Leeds reserves
The Black Cats have long had a penchant for Republic of Ireland players, and McCarthy's arrival as manager has led to further Irishmen being mooted as likely summer targets.
Manchester City defender Richard Dunne, Celtic's unsettled Colin Healy and Wimbledon hot-shot David Connelly are three names who have featured in the gossip columns over the past few days.
McCarthy has twice watched Leeds reserves recently, although, on one of those occasions it was when his own club's second string were playing, and there are suggestions that he is interested in bringing McPhail to Wearside.
The former Eire coach is bidding to plot an instant Premiership return for the Stadium of Light strugglers.