The report quoted Pentagon's Defence Security Cooperation Agency as having made the announcement to the U.S. legislature.
The contract will require US government or private contractors to provide training and support, and will include instruction on rules of engagement and human rights to help prevent civilian casualties.
'This will represent a new chapter that we are opening, where the USA government will be ready to sell arms to Nigeria and that will help to strengthen the efforts of our armed forces in the fight against terrorism, surveillance and intelligence.
The approval was preceded by the delivery of a certification of foreign military sale to the U.S. Congress, in accordance with the country's law.
In 2014, the government of Barack Obama turned down entreaties by former President Goodluck Jonathan for the sale of arms needed to fight insurgency.
The Pentagon communicated the sale of the 12 ground attack aircraft valued at $593m (N181bn) to the US Congress on Monday, revealed Reuters.
Writing in War on The Rocks, an online policy discussion platform, Matthew Page, a former top expert of the U.S. state department, accused the President Muhammadu Buhari government of violating human rights and misplacing his priorities.
Page had equally claimed that the Nigeria Air Force officer who, under the Buhari administration, negotiated the arms sale with U.S in July 2015 was "charged with corruption".
The United States Congregational Delegation yesterday assured the Nigerian government of increasing technical support to end the Boko Haram crises in the Northeast.
Apart from supplying Nigeria with military hardware; the us would also provide support in the area of tactics and surveillance which Saraki believes would greatly strengthen Nigeria's military.
In November 2016, Amnesty International, human rights watchdog, released a report alleging extra-judicial killing of 150 pro-Biafra protesters by the army.
Aside the original intention to deploy the aircraft to fight Boko Haram in the North-east, the planes will also be used to combat smuggling and trafficking in Nigeria and the Gulf of Guinea.
The panel is yet to conclude its assignment.