According to RMC Sport, the Black Cats have already agreed personal terms with the 20-year-old on a five-year contract as they prepare for a return to European competition in the UEFA Conference League.
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Methalie is reportedly valued at around €30 million, a fee that could make him the most expensive sale in Toulouse’s history.
The highly rated defender is regarded as one of France’s brightest young prospects in his position, with a senior national team call-up potentially on the horizon.
Sunderland’s talks with Toulouse are understood to be progressing well, while Aston Villa and Newcastle have previously registered interest in the talented full-back.