Sources close to Villa insist it is a case of "dotting the i's and crossing the t's" before they can formally announce the capture of Bent.
It is hoped Bent will be unveiled at a Villa Park press conference late this afternoon although this has still to be finalised.
Bent's arrival will smash Villa's transfer record of £12million paid for James Milner and Stewart Downing when signing from Newcastle and Middlesbrough respectively.
The deal could eventually be worth £24million to the Black Cats with add-ons.
Villa fans have often craved a marquee signing and 26-year-old Bent will fit the bill.
Source: PA
Source: PA