The FA have upheld the red card shown to Max Power in Saturday’s draw with Oxford United.
The Black Cats appealed the decision on Monday and have been advised that the player will be suspended for the next three league games.
The club has also been advised that Max is unable to be selected for tonight’s Checkatrade Trophy game against Stoke City.
Speaking about the decision, manager Jack Ross said: “We felt the initial decision to send Max off was harsh. However, it has been heard fairly, and we have to accept the FA’s decision regarding the card.
“What I cannot accept however, is that Max is banned from playing in tonight’s game, yet this does not count as part of his three-game suspension. It’s absolutely non-sensical and I’m sure everyone would agree with me on that.
“We are told that we must treat the Checkatrade Trophy with respect, which we have done so, and that it is a first-team competitive fixture, so my question is why does it not count towards his three-game suspension? We have been unfairly penalised with what is actually a four-game ban for our player, not a three-game ban as the rules state and I cannot understand how that can be the case.”