Those of a Sunderland persuasion that experienced the 2001-02 Premier League campaign will not look back on it with great fondness.
The Black Cats, who finished in 17th position under the management of Peter Reid, scored just 29 goals from their 38 outings - less than any other team, including the three that were relegated. Eleven of those goals came courtesy of Kevin Phillips and while that would be regarded a respectable tally for many strikers, it was his lowest return in a single season since his arrival from Watford in 1997.
Those statistics, coupled with the departure of veteran centre-forward Niall Quinn, meant that Reid spent much of the summer of 2002 trying to bolster his attacking ranks.
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Speaking about the 29-year-old's attributes, Reid said: "Marcus has scored goals throughout his career and has already proved himself in the Premiership," said Sunderland manager Peter Reid. He is a very clever striker, very good in the penalty box and a player I admire."
Meanwhile, Ipswich chairman David Sheepshanks added: "It's always disappointing to part with a player of Marcus Stewart's ability. He has been a brilliant buy for this club, and has done incredibly well over the two and a half years that he has been with us.
"On behalf of the club, I'd like to thank Marcus for his tremendous efforts. However, I can only reiterate that we would not have agreed to this sale, or others previously, unless they were necessary for the future well-being of the club.
"The need to work within financial limits is no sign of lack of ambition, as we are utterly determined to regain our Premiership status. Player sales are simply a consequence of relegation and the cold fact that we cannot afford a squad of the same size as last season in Division One."
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"Tore has many qualities I look for in a striker. He has the ability to create chances, is good in the air and has excellent finishing skills," said Reid.
Speculation claimed that Norway international Flo had set Sunderland back a club-record £8m, but he struggled to establish himself in the red and white stripes. He scored just four goals during the 2002-03 campaign before he switched to Siena on a free transfer just 12 months after his arrival.
As for Stewart, he fared much better as he found the net on 39 occasions throughout his three-year stint with the club, before he joined Bristol City in 2005.