The potential deal, subject to finalisation, is reported to be in the region of €40 million (£34.5 million; $44 million), which would break the club’s previous record set earlier this summer when they signed Joao Pedro for just under £30 million.
Kudus is said to be close to agreeing on personal terms with the Premier League club, a move that is driven by Brighton’s head coach, Roberto De Zerbi, who views Kudus as a key target for his team.
The 23-year-old has attracted significant attention from other clubs, notably Chelsea, who expressed an interest in him last month. However, Brighton seem determined to secure Kudus’ services.
Kudus has been in the news in recent weeks after being mooted as a transfer target of Premier League clubs Arsenal and Chelsea.
In May, the player’s agent, Jennifer Mendelewitsch, all but confirmed his desire to leave Ajax this summer.
She noted that it was the right time for the Ghanaian to part ways with the Dutch giants after his splendid performances.
Kudus scored 18 goals and provided seven assists for Ajax last season.
