Sunderland and Ross have agreed terms on a two-year deal to replace Chris Coleman at the Stadium of Light, with the option of a third year, according to Sky sources.
Sunderland are paying St Mirren £50,000 in compensation for their manager, and are believed to have offered Ross five times what he is being paid in Scotland.
A statement on the Saints website read: “St Mirren Football Club can confirm we received a formal approach from Sunderland AFC this afternoon for permission to speak to our manager Jack Ross.
“After agreeing to our terms we have reluctantly given them permission to speak to Jack about their vacant manager’s position