The Black Cats continue to pursue a number of different transfer targets, with their interest in Diarra having been strengthened in the last couple of days.
Sunderland’s recruitment team, led by sporting director Kristjaan Speakman, see the 21-year-old as a viable replacement for Jobe Bellingham, who joined Borussia Dortmund in a deal worth more than £30m earlier this month.
The Black Cats hierarchy are prepared to commit more than that sum to the pursuit of Diarra and have held talks with their counterparts at Strasbourg.
An initial fee of around €31.5m, with a further €4m of add-ons is understood to have been agreed, with Sunderland officials growing increasingly confident that a deal is close.
A medical has been scheduled, with the personal terms of the deal not expected to pose any problems.
Competition has been fierce, with Leeds United also having held formal talks over Diarra as they also attempted to engineer an agreement.
It has been suggested within the French media that Leeds offered an alternative package worth around £25m for the midfielder.
Brighton and Everton have also been credited with an interest in Diarra, who has won 11 senior caps for the Senegalese national team.
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Diarra scored for Senegal in this month’s historic friendly win over England at the City Ground.
He was a key player in the Strasbourg side that finished seventh in Ligue 1 last season under English boss Liam Rosenior.
However, Strasbourg president Marc Keller has made it clear that the club are willing to sell this summer if an acceptable deal can be agreed.
Speaking to RMC’s After Foot show, Keller said: “There’s one player who’s due to leave based on a promise I made to him two years ago – our captain, Habib Diarra.
“When he extended his contract, we told him he was extending it, but that he wouldn’t leave until June 2025. So, if we get an interesting offer for him and for us, he could leave.”
Sunderland are also closing in on a deal for Polish international goalkeeper Marcin Bulka.
The club have held talks with Nice over the shot-stopper, who is understood to have expressed a desire to move to Wearside and test himself in the Premier League.
Nice’s former sporting director, Florent Ghisolfi, is set to join Sunderland’s executive team in a senior role alongside Speakman.