Sunderland have agreed a fee with Manchester United for defenders Paddy McNair and Donald Love, Sky sources say.
Former United boss David Moyes hinted earlier this month he might go back to Old Trafford for recruits as he plans "a building job" at Sunderland.
Sunderland are understood to be paying an initial £5m fee for McNair, which could rise to £7m, on a four-year contract while Love will cost the Black Cats £1m.
Both players will have medicals in the north-east on Wednesday.
Adnan Januzaj and Marouane Fellaini were the players Moyes discussed then, but his first targets have emerged as two defenders who did not make their first-team United debuts until he had left the club.
Full-back Love appeared twice in February, while Northern Ireland centre-half McNair, whose favoured position is actually in central midfield, featured regularly in Louis van Gaal's first season.
Jose Mourinho has recruited an expensive centre-half in Eric Bailly, while Luke Shaw's return to fitness has strengthened the new manager's options at full-back.