All that is left to do is agree personal terms with the 23-year-old, and it is expected that he will complete the switch to the Stadium of Light in the coming days.
Matthews, a right-back, fixes a problem position in the Sunderland ranks, and a position which Dick Advocaat has been looking to fix.
Prior to the offer for Matthews being tabled, the Black Cats were said to be close to a deal for Carl Jenkinson. The Arsenal defender, who spent last season on loan at West Ham, was wanted on loan by the Wearside club, as per the Chronicle.
The Hammers are also looking to wrap up Jenkinson’s signing on another season-long loan, and Sunderland agreeing a deal to sign Matthews looks to have pushed the full-back one step close to the Boleyn Ground.
Jenkinson would only move to the Stadium of Light if he was guaranteed first-team football, and if Matthews arrives as well, that is not a likely occurrence. This means the England Under-21 international is more willing to push for a move to West Ham, where he is respected and will walk straight into the first-team.
Sunderland also have Billy Jones as a back-up option if needed, and Advocaat showed a willingness to utilise the 28-year-old last term. With Matthews and Jones on the books, it is hard to see the need for the club to continue pursuing Jenkinson.
West Ham are already in talks to sign the full-back, as per the Daily Mail, and with their offer the best one for his development, it should not be long before a deal is agreed to take Jenkinson to the Boleyn Ground.