The Ligue 1 champions have been keen on the unorthodox Brazilian for some time, and have been buoyed by Barcelona’s recent transfer troubles.
The Spaniards had targeted Luiz to replace the retiring Carles Puyol, but a two window ban looks likely to prevent them from snapping him up this off-season despite a likely appeal.
PSG are ready to take advantage of the situation, and are confident that the Blues will sell.
Despite him being a talented footballer, Jose Mourinho is understood to have reservations about making Luiz a key member of his backline, with the defender renowned for his lapses in concentration.
‘The Special One’ has often instead opted to field him in midfield, and is likely to be open to cashing in if a big offer is received as he plans his own moves for a top class goal scorer.
Luiz himself may be keen to switch to PSG, where he would link up with international colleague Thiago Silva at the heart of their rearguard.
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