The midfielder has signed a pre-contract with the Tynecastle club and will join ahead of next season on a three-year deal, becoming Craig Levein’s fifth signing of the summer.
Lee has spent the majority of his career in the lower leagues in England and helped Luton to promotion from Sky Bet League Two this season but thinks he is ready to test himself at a higher level after earning a move to the Scottish top flight.
“I’m delighted to be a Hearts player. This is a massive club and I’ve known for a couple of weeks that this is potentially happening so to finally get it done is brilliant,” he told Hearts TV. “It’s a huge club. I saw the training ground and the stadium here is brilliant. To come to the [Hibernian] game and see the atmosphere, the fans really sold it for me.”
As well as a successful three-year stint with Luton – during which they earned two promotions – Lee has had spells with Plymouth, Birmingham, Barnet, Gillingham and Dagenham.
But at the age of just 26, he is still to reach his peak. He added: “It’s a different standard and a step up for me, I know that, but it’s one I’m prepared for. I’ve been ready for the step up for a long time and I’m looking forward to playing at Tynecastle.
“I’ve come to Hearts to win things. I want to be up there, playing in semi-finals and finals and getting fourth and hopefully getting into Europe.”
Lee is the son of former Newcastle United midfielder Rob Lee who won 21 England caps.