The Spain winger was a target for Arsenal, but Arsene Wenger pulled out of the race to sign him last week, leaving Chelsea free to snap up the 23-year-old.
Lawyers for Valencia and Chelsea are still finalising a few details, but reports in the Spanish press suggest the La Liga club have accepted the offer and Mata has told coach Unai Emery that he wants to move to Stamford Bridge.
Mata is likely to sign a five-year contract with the Blues.
Chelsea boss Andre Villas-Boas has spoken of his desire to add a number of creative players to his squad and, despite the deal for Mata, still wants to sign Modric.
Spurs have said the Croatian playmaker is not for sale at any price, but the Blues will try to tempt them with a cash-plus-player offer involving Yossi Benayoun and Salomon Kalou.
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