Masuaku, who is due to arrive on Wearside later today to undergo his medical and put the finishing touches to his move, is a free agent having left Besiktas at the end of last season.
The 31-year-old made 44 appearances in all competitions last season, and brings vast Premier League experience, having played more than 100 times in the top flight for West Ham.
[Sunderland](https://www.thenorthernecho.co.uk/sport/football/sunderland/) have already signed one left-back in Reinildo this summer, and already have Dennis Cirkin, Leo Hjelde and Aji Alese on their books. But that trio are all set to miss the first month of the Premier League season through injury, and the capture of Masuaku will allow Le Bris to move Reinildo to centre-back, where he's also comfortable and played against Real Betis last week.
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Masuaku will sign a two-year deal at the Stadium of Light and become the 10th signing of the summer and the second of the week, following the arrival of Chelsea forward Marc Guiu.
Masuaku spent seven years at West Ham between 2016 and 2023, before leaving for Besiktas in an initial loan move that was later made permanent. His deal with the Turkish giants expired this summer, and Sunderland have now swooped.
But the arrival of Masuaku won't change Sunderland's thinking when it comes to their pursuit of a new central defender.
That remains a priority on Wearside, with Chris Mepham having not yet been replaced since his Bournemouth return. Luke O'Nien's shoulder injury has further weakened Le Bris' hand at the heart of the defence.
Jhon Lucumà is a leading target, with Sunderland having held detailed talks with Bologna over the Colombian international this summer.
Bologna are keen to keep the 27-year-old but Lucumi is set for a fresh round of talks with the Serie A club, according to new reports in Italy this week, and a decision on his future is expected soon.
Sunderland do have other targets in mind as they assess their options ahead of their Premier League return, which is now just eight days away.
The Black Cats wrap up their pre-season preparations with a friendly double header against Augsburg and Rayo Vallecano this weekend.