The 23-year-old, who accumulated 11 assists in the Championship last term, will be working with Rob Edwards for the third time in his career.
“I’m absolutely delighted to be here,” said Giles. “This has been in the pipeline for a few days now so I can’t wait to get going.
“I’ve had a lot of loans, but I’m 23 now, I’m not getting any younger and I want to settle at a club now and really kick on. I’ve got the chance to make this a home now so I’m looking forward to it. It’s a new chapter, a new beginning for myself and I really want to succeed with Luton Town.
“It’s such an exciting time for everyone at the club, what they achieved last year was phenomenal. I played against them twice with Middlesbrough and you could see the quality that the team had, it’s just about coming in now and adding to the team, try to improve everyone and hopefully get amongst it.”
Giles’ previous encounters working with Edwards are a massive reason he decided to join the club, as well as his dream to play in the Premier League.
“I’ve worked with Rob on two different occasions, the first time was when I was 17 or 18 when I went on a youth loan to Telford United. We only had the last ten games there, but he took me in, it was my first taste of men’s football at such a young age. It went really well, we managed to stay in the league and Telford were going through some trouble at the time.
“When I came in, Rob really helped me and in the following season, he became the under-23s manager at Wolves and I did one season with him then as well. We won the Premier League 2 that year, so I’ve had some really good times with Rob and hopefully it’s third time lucky with him here.
“I appreciate Rob for giving me the opportunity to come here, I’ve had a lot of loans and a lot of experience in men’s football, especially in the Championship in the last couple of years. The opportunity was here to make the step up which I’ve always wanted to do from a young age. The opportunity to do that is now here and I’m really excited.
“The Premier League is the biggest league in the world, the best players are in it. I grew up and used to love Thierry Henry, Gareth Bale, Cristiano Ronaldo, the list goes on. All I wanted to do was to be players like that so to be in the Premier League now is great.”