Sunderland had been linked with a summer move for defender Efe Ambrose but he is set to join Hibernian on a two-year deal.
The Celtic defender had spent the second half of last season on loan at Easter Road and has now signed on a permanent deal.
Ambrose had been linked with moves to Sunderland and Blackburn Rovers but the defender is now expected to put pen to paper on a deal at Hibs.
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Meanwhile, Sunderland have linked with a move for Burnley winger Scott Arfield.
Former boss David Moyes was understood to be a fan of the Canadian international, who has fallen out of favour at Turf Moor.
The chance of playing regular first team football would no doubt appeal to Arfield but whether he is willing to drop back down to the Championship remains to be seen.
The 28-year-old midfielder made 36 appearances in total last season for the Clarets, scoring once but he proved a success in the Championship during Burnley's 2015-16 promotion success.
Sunderland are currently without a manager following Moyes' decision to step down with the new boss facing a huge summer of transfer activity when appointed, with a host of players set to leave the club.
Sunderland’s squad will undergo major surgery this summer, with several players set to be released when their deals expire and the three loanees Adnan Januzaj, Jason Denayer and Javier Manquillo having already returned to their parent clubs.
Jermain Defoe will leave on a free, interest is rising in £30million-rated Jordan Pickford while the likes of Fabio Borini, Wahbi Khazri and Lamine Kone will almost certainly depart to help balance the books.