The Latics are believed to have accepted a bid in the region of £9 million for the Nigerian international, with Roberto Di Matteo showing no let-up in spending during the current transfer window.
The Blues also confirmed the signing of Marseille full-back Cesar Azpilicueta earlier on Friday, and he joins Eden Hazard, Oscar, Marko Marin and Thorgan Hazard amongst this summer's new recruits at Stamford Bridge.
|BLUE IS THE COLOUR
|4/1||Chelsea are 4/1 to win the Premier League with Bet365|
Moses was snapped up by Wigan in January 2010 after he had established himself in the Championship with Crystal Palace.