The French U19 international is a defender who can play in either the centre, or on the left.
6 ft 4 M'voto has signed a three-and-a-half-year deal at the Stadium of Light, and is the second player to join Roy Keane's squad this year - following Jonny Evans' loan deal.
Roy Keane said: "Jean is one for the future. We've seen a lot of him and he's a strong centre-back who will be a good addition to our squad."
M'voto was offered a new deal by PSG after breaking into the first-team setup but opted for a move to Wearside. Sunderland have agreed an undisclosed compensation package with PSG, but unofficial reports say The Black Cats will have to pay £300,000 for the defensive giant. There is also said to be a sell-on clause in the deal.
M'voto said: "This is a big opportunity for me, I'm pleased to be at Sunderland."
Meanwhile, strong rumours are circulating the internet communities linking Swiss midfielder, Johann Vogel, with an imminent move to Sunderland.