The French attacker is primed to join The Black Cats on a season-long loan after holding talks with the Premiership new boys on Monday.
Le Tallec's advisors have confirmed the 20-year-old is poised to move to The Stadium of Light and will undergo a medical on Tuesday.
The forward is being shipped out of Anfield by Liverpool boss Rafa Benitez to continue his footballing education.
He spent the first half of last season on loan at St Etienne but returned to Merseyside after a troubled spell with Les Verts.
Though Le Tallec has played in the UEFA Champions League qualifiers this summer, he is not a prominent member of Benitez's squad.
Anderlecht had been linked with a loan offer for Le Tallec but Benitez feels the player will be better served by staying in The Premiership with Sunderland.
Black Cats boss Mick McCarthy has been looking to add to his squad after the Wearside club won The Championship last term and Le Tallec would be his most high-profile capture to date.
source- http://skysports.planetfootball.com/Article.asp?id=296059
BAROS AND LE TALLEC LEAVING?

this must mean rafa has lot of confidence in crouch/nando/cisse/sinama!