The Blues ace has been on the Bundesliga champions’ radar for some time, with Pep Guardiola said to be a big fan of the rampaging Brazilian.
The ex-Barcelona coach chased him while at the Nou Camp, but his efforts having been unsuccessful he has remained keen since.
Chelsea were adamant that Luiz was not for sale over the summer, but it is rumoured that Jose Mourinho has altered his stance over the opening months of the season and is now ready to sell.
The 26-year-old has been lauded for his technical abilities, but a lack of positional awareness and a proneness to error has often frustrated ‘The Special One’
Bayern are keen to tempt the London club into agreeing a deal with a serious move in the coming weeks a possibility.
Luiz is believed to be valued at around £30m, a figure that the German side could be willing to match.
Chelsea have their own ambitious transfer plans for the current window, and could look to fund them by selling big name players.