Masuaku moves to Sunderland on-loan to the end of the season.
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The defender joined Sunderland as a free agent in August and made four appearances for the Wearside club.
The DR Congo international, 32, spent five years at Lens' academy and joins the French side in their pursuit of the Ligue 1 title.
Lens currently sit second in the Ligue Une table and are two points behind leaders PSG.