Sano, 22, has been a target of PSV and several other clubs since last year, but had to be patient as NEC held their ground in negotiations and demanded up to €20 million for the Japanese midfielder.
A breakthrough was finally reached on Tuesday afternoon, with Voetbal International reporting a full agreement between NEC and Eredivisie champions PSV about Sano, who was eager to make the move.
Sano is expected to immediately fill in a pivotal role in midfield, where manager Peter Bosz is forced to miss captain Jerdy Schouten until 2027 with a torn ACL.
'He didn't want to play'
NEC Nijmegen make their debut in the UEFA Champions League on Tuesday evening, playing Olympiacos in the third round of UEFA Champions League qualifying. On the day of the match, after an agreement was reached, Sano told manager Dick Schreuder he refused to play.
"He’s not here; that’s made it clear to everyone," Schreuder told Ziggo Sport.
"He sent me a text this morning asking if he could have a quick word with me. I spoke to him, and it was clear that he didn’t want to play. That decision was really up to him. If he doesn’t want to play, he doesn’t want to play. He didn’t feel up to playing."
Schreuder continued by saying that Sano, who was close to joining Crystal Palace in January and Hoffenheim earlier this transfer window, did not live up to his end of the bargain.
"He’d slept badly and there were a few other factors as well. So I’m straightforward about it. If you don’t want to play, I’ll pick someone who does. I told him it would be best if he left the squad as well, so we could focus on the match.
"When the deal with Hoffenheim fell through, it was agreed that he would stay until the Olympiakos match. So that included the second match as well. That didn’t happen in the end."
Sano was a crucial member of the NEC squad that finished third in last season's Eredivisie. The Nijmegen outfit had their best season in club history and qualified for the UEFA Champions League qualifiers for the first time.