Uruguayan is Black Cats’ first choice.
Gus Poyet is the leading candidate to replace Paolo Di Canio as Sunderland boss.
The out-of-work former Chelsea midfielder is the first choice of director of football Roberto De Fanti and there has already been initial contract between Poyet and the club.
It is expected that the former Tottenham Hotspur assistant manager will be spoken to further in the coming days.
Poyet is currently out of work after his acrimonious departure from Brighton and Hove Albion and is still considering legal action against the club after he was sacked from gross misconduct when appeared live on the BBC at a TV pundit.