The 26-year-old is expected to seal a three-year deal worth £20million with Al-Ain in the next 48 hours, according to The Sun.
Gyan joined Al-Ain on loan from Sunderland 10 months ago.
Al-Ain paid the Black Cats £6million for the loan deal and with the £7million the Premier League side are getting for the permanent switch they will recoup the club-record £13million they paid when they signed the striker.