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.
Reports claim both players are poised to sign four-year contracts in a combined deal worth about £6m.
Former Manchester United boss David Moyes replaced new England manager Sam Allardyce at Sunderland last month.