The Reds have been locked in talks with the Black Cats for several days after making their initial approach last week. The two clubs have been haggling over the valuation of the 20-year-old, who will undergo a medical with the Merseyside giants on Wednesday. It is understood that the deal that has been agreed is worth £20million and it will include Ngog moving in the opposite direction, subject to him agreeing terms on Wearside. The French striker will hold talks with the North-East club, while Henderson brokers his move to Anfield. Henderson is due to link up with England Under-21 squad ahead of the European Championships which begins this weekend, and both clubs are eager for the move to be completed before then. Liverpool, who signed strikers Andy Carroll and Luis Suarez in a massive January spending spree, have wasted little time in trying to implement their summer rebuilding mission. The Black Cats had insisted throughout reports of the Merseysiders' interest in their highest-profile academy graduate that he was simply not for sale. However, the reality which has long been acknowledged by manager Steve Bruce is that every player has his price and for Henderson, that had been set at around the £20million mark. Bruce had no desire to sell a player who emerged from the ranks last season to hold down a regular place in his hometown club's first-choice XI. However, as was the case when Aston Villa came calling in January with a deal potentially rising to £24million for Darren Bent, Sunderland were made an offer which represents a significant return on their investment. If the figures add up favourably, what is not in dispute is that Henderson's departure will leave another major hole in Bruce's squad. His form suffered in the immediate aftermath of his senior England debut against France in November last year, but the 20-year-old has been a key man for the Black Cats in the last two seasons and will take some replacing. The manager is already engaged in an extensive recruitment drive with Bent yet to be replaced, while the returns of loan signings Danny Welbeck, Nedum Onuoha, John Mensah and Sulley Muntari to their clubs has left him with a series of sizeable gaps to plug. Bruce is targeting as many as three strikers and in the circumstances, the inclusion of 22-year-old Ngog in the deal will prove an attractive benefit, although he has been a largely peripheral figure during his three seasons to date at Anfield. Allowing Henderson to leave will add another item to the shopping list but significantly boost his transfer kitty, with owner Ellis Short remaining supportive but having reined in some of the rather less controlled spending of recent years. However, it may not go down too well with fans who still blame Bent's shock departure for the club's slump during the second half of last season. Liverpool have also been linked with Black Cats skipper Lee Cattermole in recent days, although it is unlikely that Bruce would be prepared to part with two members of his first-choice midfield.
