The Argentinian right-back's club Velez Sarsfield confirmed on Wednesday night that a deal has been agreed and that the 21-year-old would travel to Wearside with a view to sealing his transfer.
Peruzzi's proposed move appeared to have stalled over personal terms earlier this week, but that problem has been ironed out and now it appears to be just a matter of completing a medical and the remaining formalities.
The South American would become the club's ninth signing after Valentin Roberge, Modibo Diakite, Cabral, Vito Mannone, Jozy Altidore, Duncan Watmore, David Moberg Karlsson and El-Hadji Ba, although Simon Mignolet, Titus Bramble, Matt Kilgallon and Ahmed Elmohamady have left and more could follow.
Meanwhile, the Black Cats are understood to be closing in on a deal for Juventus midfielder Emanuele Giaccherini, although despite media claims to the contrary in Italy, no deal is yet in place, and Panathinaikos winger Greek winger Charalampos Mavrias is expected on Wearside next week to seal his switch.
However, sources on Wearside have played down suggestions that they are close to the capture of Tottenham midfielder Tom Huddlestone, although he is known to be a player manager Paolo Di Canio rates highly.
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- David Moberg Karlsson