The Black Cats have been looking at a host of candidates to come in and succeed Tony Mowbray, but have not been keen to splash out compensation to get their man.
Beale, a free agent since being sacked by Rangers earlier this season, fits the bill and Sunderland want him in charge.
The Londoner is expected to take over as head coach rather than manager at Sunderland.
And the Black Cats could confirm his appointment as soon as today.
That could potentially put Beale on course to be in the Sunderland dugout on Saturday when they face Bristol City at Ashton Gate.
Sunderland have enjoyed good form of late, beating West Brom and Leeds United under caretaker boss Mike Dodds.
It remains to be seen how having Beale in charge could change Sunderland’s approach at Bristol City, or whether the new boss would trust in the work done over the course of the week by Dodds.
Beale, who has managed in the Championship before courtesy of a short spell at QPR, will know the importance of a good start as Sunderland boss and did have the R’s at the top of the division while he was in charge at Loftus Road.
