SUNDERLAND are closing in on a new midfield double act after having fees accepted for Ryan Mason and Vicente Iborra - on the same day Jeremain Lens delivered a parting shot at the Stadium of Light.

Mason is due on Wearside to undergo a medical after the Black Cats followed up settling on an £8m fee with Tottenham by agreeing to match his £40,000-a-week pay demands.

The 25-year-old could be joined at Sunderland by Iborra, who David Moyes is also confident of pulling a deal off for after having an improved £7.7m deal accepted by Sevilla before tomorrow night’s transfer deadline.

Moyes and Sunderland have been desperate to boost midfield options and have grown increasingly frustrated with Rubin Kazan's determination to get £5m for Yann M'Vila, who will become a free agent in January.

The Sunderland boss has also expressed an interest in Liverpool’s out-of-favour striker Danny Ings and has indicated he would be interested in Manchester City goalkeeper Joe Hart, although he is set for a move to Italy with Torino. He is also one of the many pursuing Everton’s James McCarthy.

But Sunderland still have plenty of work to do over the next 36 hours to get deals done, with Iborra and Mason now the most likely to be done.

The 28-year-old had the option of Valencia after they made contact with Sevilla, but Sunderland have increased their offer slightly to close in on him once more.

Moyes hopes there will be no more hiccups with Iborra and that he will travel to Sunderland to finalise the switch.

Moyes is not looking to lose many more of his players because he does not feel his squad can take many more departures.

But he has given the go-ahead for Lens, who helped set up Defoe’s penalty on Saturday at Southampton, to depart.

The Dutchman, who cost Sunderland £8m a year ago, has travelled to Turkey to finalise a deal with Fenerbahce, who want him on loan for the season with the option of buying him next summer, and are managed by Dick Advocaat.

"Sunderland would just love to get rid of me," said Lens. "Tomorrow I will undergo the medical examination. I do not expect any problems. I’m looking forward to it. It’s a nice transfer. Fenerbahce is a great club and a great challenge."

Allowing Lens, one of Sunderland’s highest paid players, to leave would free up more funds on the wage budget as Moyes looks to make the necessary additions before the window closes at 11pm tomorrow night.

Former Sunderland striker Asamoah Gyan, meanwhile, is on the verge of a move to Championship club Reading.

The 30-year-old admitted over the weekend that he was heading to England to discuss a move and had mentioned Sunderland as a possible option.

But Gyan, who earns £227,000-a-week in China, has headed for Reading where he is set for a season-long loan switch from Shanghai SIPG. He spent two years at Sunderland after signing in 2010.