Sky Italia reports that De Guzman would join the Black Cats on loan for the season, for a fee of £1million.
Sunderland could make the move for the Dutchman permanent at the end of the season for a fee of £3.25million.
Bournemouth have also been strongly linked with a move for De Guzman and reports claim that it is now up to the Dutchman to make a choice.