Sunderland have agreed fees with Manchester United for defenders Paddy McNair and Donald Love.
Northern Ireland international McNair, 21, made his United debut in September 2014 and has played 27 games.
Love, 21, was on loan at Wigan last term and played against the Black Cats in his United debut in February, also making one Europa League appearance.
It is reported that both players are likely to sign four year contracts in a joint deal worth around £6m.
Former Manchester United boss David Moyes replaced new England manager Sam Allardyce at Sunderland last month.
He made his first signing last week by bringing in defender Papy Djilobodji from Chelsea for £8m.