The deal will be announced next week.
Lewis was a late addition to this year's free-agent crop -- the Panthers released him just before the signing period began last month -- despite the fact that he started all 16 games last season for Carolina. Lewis initially was one of the St. Louis Rams' three first-round picks in 2001.
Lewis was scheduled to earn $755,000 this season had he played with Carolina. His salary with New England likely will not be all that different, but will include a low amount of guaranteed money.
Adam Schefter is ESPN's NFL Insider.