The Spanish giants have been keen on the unorthodox centre-back for some time, and even tested the Blues’ willingness to keep him over the summer with serious offers.
Their efforts to land the Brazilian were thwarted by Jose Mourinho who, at the time, was keen to keep Luiz.
However, ‘The Special One’ is rumoured to have grown frustrated with the ex-Benfica man after a series of inconsistent displays.
This has led to talk that he may be allowed to leave, alerting Barca.
The Catalans are rumoured to have set £30m aside for a swoop, with Luiz seen as the perfect player to fit their unique playing style.
The 26-year-old has often been lauded for his technical abilities, which has seen him deployed in a holding midfield role – most notably this season against Liverpool at Stamford Bridge – but his concentration levels have been questioned.
Although Luiz has made no indications that he is ready to leave the West London club, the lure of playing at the Nou Camp may be enough to turn his head.
Chelsea have been linked with French centre-back Kurt Zouma, and could fund a deal by letting the curly-haired South American leave.