Carson, 19, Leeds United's hightly-rated England U-21 goalie is in Liverpool discussing contracts and undergoing a medical.
He decided to go to Liverpool ahead of joining Chelsea - Jose Mourinho was very interested in the goalkeeper.
Leeds spokesman Bryan Morris confirmed Carson's choice: "We wish Scott the very best at his new club.
"He has proven himself to be a top-class keeper during his time at Leeds United and we are sure he will continue to impress at Anfield.
"His steady nerve in pressure situations and his professionalism on and off the pitch will ensure he has a bright future ahead of him."
Chelsea have Petr Cech, Carlo Cudicini and Lenny Pidgeley to contest for the number one slot.