United tried to sign the former Ipswich midfielder last summer but he opted for the Black Cats, on a free transfer, instead.
But he, like many other players, struggled to make an impact at the Stadium of Light as they went down from the Premiership with a paltry 15 points .
Ipswich and Southampton are also being linked with the 27-year-old.
New Ipswich boss Jim Magilton played alongside Miller for four years at Portman Road and could be in pole position to sign the former Hartlepool trainee.