The Liverpool forward and Napoli full-back have joined on year-long deals to form part of a growing Italian contingent emerging under boss Paolo Di Canio at the Stadium of Light
The duo become Paolo Di Canio's 13th and 14th signings of the summer in what has proven to be a radical overhaul of the playing squad at the Stadium of Light.
Borini has struggled to nail down a starting spot at Anfield and - following the January signings of Philippe Coutinho and Daniel Sturridge, along with Iago Aspas' arrival - the 22-year-old's first-team chances this season looked limited.
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Di Canio swooped for his fellow countrymen after Dossena's reported move to Torino broke down, and being made aware of Borini's availability. The duo have joined the Black Cats' increasing Italian contingent after the club also sealed moves for Vito Mannone and Emmanuele Giaccherini earlier in the transfer window.