Reports coming out of Switzerland suggest the 24-year-old – who has been a key figure for leading Swiss Super League side Basel in recent seasons – has agreed a four-year deal with the Black Cats.
Cabral, full name Adilson Tavares Varela, joined Basel from Lausanne in 2007, but has allowed his contract to run down, and is now available on a Bosman free transfer.
Sunderland are staying tight-lipped over Cabral, but have confirmed to the Gazette that so far he is yet to officially join the club.
That does not mean though that Cabral might not have signed a pre-contract agreement with Sunderland.
His contract with Basel does not expire until the end of June, which means he could not officially sign before July 1 anyway.
But he could agree a pre-contract, which to all intents and purposes makes him a Sunderland player in waiting.