Sunderland have had a bid accepted by Celtic for full-back Adam Matthews, according to BBC Scotland.
Dick Adovcaat is keen to take the Wales international to the Stadium of Light and has taken a big step towards doing so by having an offer accepted by the Bhoys.
Matthews will now hold talks with Sunderland in a bid to reach an agreement on personal terms, while the next step would then be a medical.
If all goes smoothly, Matthews could become a Sunderland player within the next 24 hours.
Celtic have made Matthews available after completing the signing of Switzerland Under-19 international Saidy Janko from Manchester United yesterday.
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Matthews joined Celtic in 2011 from Welsh outfit Cardiff City, the club at which he started his career, coming through the youth ranks in Wales.
A right-back by trade, Matthews has made 12 appearances at international level for Wales.
He has won four consecutive Scottish titles with Celtic.
