Gavin Ward is set to take charge of the clash at the Stadium of Light, with the Sunderland Echo reporting more than 40,000 tickets have been sold as the Black Cats aim to strengthen their bid for a play-off place.
Ward, who has shown a total of 121 yellow cards and two reds in 34 fixtures this season, has taken charge of two previous Watford games in the current campaign – the 2-0 victory at home to Blackpool in January and the 0-0 draw with Preston North End at Vicarage Road last month.
Mark Dwyer and Adam Crysell are due to be the assistant referees for the Hornets’ final away match of the campaign, with Thomas Parsons the fourth official.
Watford’s slim play-off hopes were finally extinguished by last week’s defeat at Hull City, but Tony Mowbray’s side are in the thick of the mad scramble to try and secure the fifth and sixth spots in the table.
Sunderland are currently sixth, ahead of Millwall and Blackburn Rovers on goal difference, and are one of eight teams still in with a chance to securing the last two play-off sports heading into the finale of the regular season.