The sum is the largest paid by a British club for a goalkeeper and also eclipses the fee the Black Cats spent on previous record signing Tore Andre Flo five years ago.
Gordon has been a long-time target for manager Roy Keane but became pessimistic of landing the player when Villa made their interest known.
Gordon even arranged talks with Villa boss Martin O'Neill for Wednesday but it now seems he has been persuaded to join Sunderland.