The 20-year-old French midfielder has already travelled to the Black Cats' pre-season training base in Italy after agreeing to move to Wearside on a free transfer
|9/2||Sunderland are 9/2 with Coral to be relegated
Ba, a France Under-20 international, plays as a central midfielder and made 12 league appearances for Le Havre last season.
The youngster established himself in the Ligue 2 side's first team in the second half of last season, and opened his account for the club in a 3-0 win over Tours.
Sunderland will be required to pay a compensation fee for Ba, who has become the Black Cats' seventh signing of a busy transfer window.
The club have confirmed that Ba has joined up with manager Paolo Di Canio and his new team-mates at a training base in Italy before Sunderland travel to Hong Kong for the Barclays Asia Trophy.