The transfer fee is a club record for Everton, and Lukaku has signed a five-year deal.
The 21-year-old enjoyed a successful loan spell at Everton last season, scoring 16 goals in 33 appearances.
"I am really excited about rejoining Everton," Lukaku told Everton's website (www.evertonfc.com).
"I had a fantastic experience last season and a great relationship with the manager, the chairman, the staff, the players and the fans. I can't wait to get started again and I'm looking forward to a successful season.”
Lukaku, who joined Chelsea from Anderlecht for 18 million pounds in 2011, helped Everton finish fifth last season and qualify for the Europa League.
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