Fabio Borini is to undergo a medical at AC Milan on Thursday as the Sunderland striker closes in on a return to Serie A.
Press Association Sport reported that 26-year-old Borini, also linked with Lazio, flew to Italy on Wednesday.
Reports in the Italian media suggested he will complete a £5.3 million permanent transfer, although details of the proposed move are still to be finalised.
A successful conclusion to the negotiations would see Borini leave the Stadium of Light two years after his £10m switch from Liverpool on a four-year deal.
The former Chelsea trainee has made a total of 90 appearances — the first 40 of them on loan — and scored 17 goals for the Black Cats.
Most of Sunderland’s players have a relegation clause in their contracts which triggers a 40 per cent reduction in wages, and the club’s fall into the Championship at the end of last season means those clauses have now been activated.
Bigger earners such as Borini, Jermain Defoe, Lamine Kone, Wahbi Khazri and Jeremain Lens now appear certain to leave.