Defoe, 32, was on Wearside today for tests and hopes to have the transfer from MLS side Toronto complete before the week is out.
Sunderland have reportedly agreed an £80,000-a-week, three-and-a-half year contract with Defoe, who left Premier League side Tottenham for Canada 12 months ago.
Indeed, if all formalities are completed before Friday afternoon Defoe could play against former club Spurs in the Premier League on Saturday at White Hart Lane.
The £14m deal includes Defoe's wages, meaning Sunderland are expected to pay Toronto around £3million, with sources in America suggesting Jozy Altidore could return to the MLS as part of the deal.
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