The late star – who died 17 months ago – previously took the title in 2007 on the back of her massive Back To Black album.
Sande, Mumford And Sons and Mercury Prize-winners Alt-J lead the nominations for next month's Brits, competing for three each.
Muse, Plan B, Rita Ora, Coldplay and Olly Murs are among eight acts with two nominations apiece.
The big award of the night – best album – will be fought between Sande's Our Version Of Events, Alt-J's An Awesome Wave, the Mumford release Babel and Plan B's Ill Manors. Paloma Faith is also up for the title for her second album Fall To Grace.
Sande and Faith go up against each other once more in the British female category, with Bat For Lashes (Natasha Khan), Jessie Ware and Winehouse completing the contenders. Sande's final nomination is as one of the 15 tracks in the running for best single with Next To Me.
The best male shortlist sees Richard Hawley go up against Murs, Calvin Harris, Plan B and Ben Howard.
Mumford And Sons will line up against Alt-J again for best British group, with The xx and Muse. Pop act One Direction – who will be performing on the night when the awards take place on February 20 – complete the category.