The Spaniards have been keen on the unorthodox centre-back for some time, with rumours suggesting that several big money bids for his signature were tabled during the last transfer window.
Despite Jose Mourinho having held firm to keep the Brazilian last time around, he may now be open to the idea of selling after being unimpressed by Luiz.
Although technically adept, the ex-Benfica man’s unique playing style is believed to be against ‘The Special One’s’ vision for the club, with costly errors a bi-product of his game.
Barca themselves are more open to Luiz’s abilities, and are thought to see him as an ideal long-term replacement for Carles Puyol.
Reports suggest that a £29m offer is being prepared, which may be too good to turn down in Mourinho’s opinion.
The Portuguese coach may look to use some of the possible cash injection to tie up a deal for unsettled Inter Milan defender Andrea Ranocchia, with cover for the ageing John Terry required.