Liverpool have some previous in the transfer market for misunderstanding the true nature of value: for every deal that sees them pocket £70m for Luis Suarez or £50m for Fernando Torres, there are countless that suggest an ineptitude in identifying the right targets. And though their work so far this summer has proved smart - particularly if they manage to add £8.5m Loic Remy to the squad too - in the past two years, they've over-spent on the likes of Ousmane Assaidi, Mamadou Sakho, Luis Alberto, Iago Aspas, and Tiago Ilori. It's no surprise then that when the opportunity to make some of their money back, the club leap at the chance, why is probably why Fabio Borini - a player deemed surplus to requirements after just 13 league games and a solitary goal - is going to cost Sunderland £3m more than Liverpool paid for him. Sunderland are desperate for attacking options, especially after last season's sparse scoring record, and while Borini scored only 7 goals in the league last year for the Black Cats, they were important in keeping the side up, and it is clear now that he has been identified as the best option to permanently boost that goal-shy forward line. In the grand scheme of things, £14m for a striker with Premier League experience is not a massive amount - considering Fulham have just paid Leeds £11m for Ross McCormack - but Borini wasn't the world beater he might have seemed when scoring against Newcastle, or in the FA Cup, for the entire season, and this is certainly a gamble by Gus Poyet. But gambles can pay off, and Poyet will be banking on a greater impact from the Italian than he enjoyed at Liverpool when the deal goes through, and if he can score 15 goals next season, he will have more than justified his transfer fee. Do you think Borini represents a good investment for Sunderland? Share your thoughts below in the comments thread.