The former Brighton & Hove Albion boss has been offered the chance to succeed the sacked Paolo Di Canio at the Stadium of Light and is expected to be appointed imminently
Gus Poyet is set to be appointed the new Sunderland manager, Goal understands.
The Black Cats are expected to imminently announce that the Uruguayan has been chosen as the successor to Paolo Di Canio.
Poyet has been the favourite for the post since Roberto Di Matteo told Sunderland that he was not interested in taking the job, which the former Chelsea manager regards as a step down from that for which he is qualified.
Sunderland chairman Ellis Short has been keen to lead a thorough process to find the new boss and Goal understands that the job has now been offered to Poyet, who has been out of football management since he was sacked by Brighton & Hove Albion at the end of last season.
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Ball has helped to stabilise the squad and Poyet will now be charged with maintaining the Black Cats' Premier League status. Sunderland are rooted to the bottom of the table after collecting just a single point from their opening seven league fixtures of the season.
Writing in the matchday programme ahead of Saturday's defeat to United, Short said: "Here at the club, like every supporter, we would like to see long-term success on the pitch and stability at the club.
"Unfortunately sometimes the quest for stability can be interrupted by the absolute necessity of staying in the league. This is because the long-term aim becomes irrelevant if we aren't at the top level.
"We now have a very important decision to make. Our only consideration in making that decision is what is best for the club. In doing so, we feel the weight of the entire city and beyond, along with the history of this massive football club."
Italian director of football Roberto De Fanti had targeted Di Matteo as his No1 choice but subsequently gave his backing to Poyet, who is regarded by Sunderland as a steady pair of hands following the abrasive regime of Di Canio.
The club made contact with the Uruguayan shortly after Di Canio's dismissal and he then held talks, in which he is believed to have impressed club chiefs.
The former Chelsea and Tottenham midfielder is a free agent following his unedifying end at Brighton, which culminated in him being sacked while appearing live on television as a pundit.