The striker has been a long-time target of boss Ally McCoist and, after leaving MLS side Vancouver Whitecaps earlier this year, he is free to join the Light Blues ahead of their shot at SPFL Championship glory next term.
The capture of Miller, who is set to undergo a medical and is poised sign on the dotted line in the coming days, is the first piece of business McCoist has done this summer.
The Gers boss could also make a move for Miller's former strike partner, Kris Boyd, and, while he looks set to miss out on Motherwell's Shaun Hutchinson, he has been linked with St Mirren's Darren McGregor and Gavin Gunning of Dundee United as he shapes his squad for the second tier campaign.
Meanwhile, Gers midfielder Arnold Peralta has seemingly lost his fitness battle to take part in the World Cup Finals.
The Honduran has been out of action for several weeks due to a thigh strain picked up in the champions’ final League One fixture of the season against Dunfermline.
He faced a race against time to be fit to take on France, Ecuador and Switzerland in Brazil and had missed two warm-up fixtures against Turkey and Israel after being told not to train by team doctors.
Despite being determined to make the showpiece finals the Gers star has run out of time to prove his fitness, with Honduras boss Luis Fernando Suarez calling up Edder Delgado as his replacement.
Peralta was upbeat about his Brazil heartache and said: “Thanks football! I remain happy because I know I always tried my best for Honduras and I fought my hardest until the last moment.”