Having agreed on a fee, the 21-year-old will now discuss terms with the London club.
Moses played the opening match of the season - against Chelsea at Wigan's DW Stadium.
"The club can confirm," a statement read on the Wigan website, "that after four unsuccessful bids from Chelsea for Victor Moses, a fifth bid has today finally met the valuation and terms set by Wigan Athletic and been accepted. The player has been given permission to speak with Chelsea."
