Manchester United's Paddy McNair shoots at goal
The North East outfit have reportedly agreed fees to bring the two players, both aged 21, to the Stadium of Light, and will hope to get the deals signed off in time to make their debut in this weekend's match against Manchester City.
Manager David Moyes has returned to Old Trafford to snap up the highly rated young defenders after admitting in an earlier conference that he was prepared to raid his old club for players.
Sunderland manager David Moyes
Neither transfer prospects made their debut under the current Black Cats boss at United, but both were on the cusp of the first team.
McNair saw significant action in the following season, coming to the fore under Louis van Gaal and going on to make 18 appearances for the Red Devils and was selected by Northern Ireland for his country's European Championships squad, making two appearances in the group stage. He has played in a variety of defensive and midfield positions for club and country, but has been most used in central defence.
Wales' George Williams in action with Northern Ireland's Oliver Norwood and Paddy McNair
Love is also versatile, but usually features at fullback. He is currently playing for Scotland Under-21s, and made his United debut in February this year in a defeat against Sunderland, also featuring against Midtjylland a few days later. He had previously been on loan at Wigan earlier in the season, making eight appearances for the Latics.
With new United manager Jose Mourinho investing heavily in the squad, including in central defence where he has bought Eric Bailly, McNair and Love's route to the first team is even more restricted, so it is no surprise Moyes fancies his chances of convincing the duo to move to the North East.
Manchester United's Donald Love and Manchester City's Jack Byrne in action