The Black Cats have submitted a bid believed to be worth around £7 million for the midfielder, who will be given the freedom by his club to decide his own future
Various reports in England on Wednesday claimed the Black Cats have submitted a proposal worth £7 million to sign the 28-year-old midfielder.
Iborra is a specific request of new manager David Moyes, who spent a year in La Liga with Real Sociedad and is keen to strengthen his squad after opening the Premier League season with back-to-back defeats.
Sevilla will give Iborra the freedom to make a decision on the offer and are willing to consider accepting it if he expresses a desire to leave the club for the English top flight.
Iborra signed a new contract until 2020 last summer, however, and was named the Andalusian club's captain following the departure of Coke to Schalke.