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.
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.
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Full-back Love appeared twice in February, while Northern Ireland centre-half McNair 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.