Multiple reports from Italian media suggest Maccarone has accepted an offer from the Roar and is expected to arrive in Australia in the coming days to finalise his contract.
The two-time Italian international will be 38 by the time the new A-League season begins but is coming off a reasonably strong Serie A campaign for Empoli, scoring five goals in 28 games.
Roar coach John Aloisi is seeking two more import players to complete his squad - a striker and a winger - as he overhauls a new-look Brisbane attack that will be without Jamie Maclaren, Brandon Borrello, Thomas Broich and Tommy Oar.
Maccarone fits the bill neatly as an experienced forward with an eye for goal, as well as a potential mentor for rising teenage talent Nick D'Agostino, who is highly rated by the club and will play an increased role in the first team after Maclaren's departure to Germany.
Nicknamed 'Big Mac', Maccarone has almost played his entire career in Italy, apart from a five-season stint with Middlesbrough in the Premier League, where he came to be regarded as a cult hero.
He scored more than 100 goals across three stints with Empoli, while also representing AC Milan, Sampdoria, Palermo and Parma in his 20-year professional career.
Brisbane Roar is yet to respond to a request for comment.