THE Sports Direct store will open at the Springfield Retail Park in Elgin on Wednesday.
The store will employ a total of 27 staff.
Founded in 1982, the company is the largest sporting retailer in the UK, with more than 400 stores nationwide.
A spokesperson for the company said: "We are delighted to be opening our brand-new store in Elgin.
"As our company continues to grow throughout the UK, our ethos has never changed, in that we offer our customers the biggest brands in all types of sportswear, footwear and sports equipment at low prices."
Signs are in place at the unit, which used to house General George.
Sports Direct pulled out of plans to take over the JJB Sports store in the St Giles Centre on Elgin High Street about a year ago with the loss of a dozen jobs.
JJB went into administration in autumn, 2012.
Sports Direct bought stock from their rival and sold it from the St Giles Centre shop, initially with the intention of keeping the store open.
There has been no specialist sports retail outlet in the Moray capital for the last 12 months.