In an effort to restructure its semiconductor business and help rebuild its operations hit by an accounting scandal, Toshiba Corp. is finalizing arrangements to sell off its production line for image sensors at a plant in Oita Prefecture to Sony Corp., company sources said Saturday.

The deal, expected to amount to around ¥20 billion, will mark Toshiba's effective withdrawal from the image sensor business. The plant, in the city of Oita, accounts for most of Toshiba's output of the product, which is used in smartphone cameras and other devices.

The plant's image sensor production line mainly produces CMOS image sensors for processing images as part of its system LSI business, the sources said.