The helicopter chased a car along the A56 around 12.40am on Thursday.
A Lancashire Police spokesman said: “Our officers assisted Greater Manchester Police and the National Police Air Service (NPAS) in stopping a black VW Passat, suspected to be stolen, being driven from Bury towards Haslingden.
“The vehicle was followed by NPAS into Accrington before being abandoned on Barnfield Street.
“Two men ran from the vehicle, and went into hiding nearby, but were quickly located by the helicopter and our police dogs.
“Two locked safes were recovered from the vehicle.
“A 19-year-old and a 26-year-old, both from Accrington, were arrested and are currently in custody in Greater Manchester.”