In a statement, published Saturday, on the West London's club official web site, the move will go ahead "subject to the player passing a medical and agreeing personal terms."
The four-time champions of England have been linked with the highly-rated striker throughout the summer, but until now the two club's have failed to reach agreement on the player's value.
A fee has not yet been disclosed.
Lukaku, who signed for Anderlecht when he was a 16-year-old, scored 15 league goals in his first full season in 2009/10 and followed up with 16 league goals in 37 appearances last year.
Lukaku has also scored two goals for Belgium at senior level in 10 appearances, according to the Chelsea FC web site.
Speaking after his side's win over Scottish Premier League champions, Rangers on Saturday, new Blues boss, Andre Villas-Boas said: "He [Lukaku] is a very interesting young prospect and we have to be able to position ourselves to be able to get this kind of talent."
Earlier in the day, Chelsea announced that Yury Zhirkov has joined Russian Premier League side Anzhi Makhachkala for an undisclosed fee.
The Russian international midfielder joined Chelsea in July 2009 and made 29 appearances.
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