After being released by Portsmouth at the end of the 2006–07 season, Cole signed a one-year contract with Sunderland on a free transfer, reuniting him once more with former Manchester United and Blackburn Rovers strike partner Dwight Yorke, and under the management of former United teammate Roy Keane. After seven matches for the club, Cole spent three months on loan at Burnley where he scored six goals for the Championship club, including a hat-trick against Queens Park Rangers at Loftus Road. Reflecting on his time at Turf Moor, Cole stated, "I went to Burnley and spoke to Owen Coyle and got a great vibe. He brought the best out of me and made me feel a lot younger than my age." Cole was released by Sunderland at the end of the 2007–08 season.