The deal is a significant investment for Sunderland, who have been searching for a new goalkeeper to replace Anthony Patterson. Roefs is considered one of the best young goalkeepers in Europe, with 42 senior appearances under his belt. He played for NEC Nijmegen, who finished eighth in the Dutch top-flight last season.
According to reports, Sunderland will want Patterson to compete with Roefs for a starting spot next season. This could be a clever move by manager Régis Le Bris, as it will keep both goalkeepers performing at their best in the upcoming relegation battle.
Roefs' transfer is expected to be completed and confirmed before the weekend. He will bring a wealth of experience to the team, having played for NEC Nijmegen in the Dutch top-flight.