The Catalan giants saw an opening bid believed to be in the region of £35million flatly rejected for the centre back last week, and are understood to be preparing a make-or-break final offer.
New Chelsea boss Jose Mourinho has insisted all summer that Luiz is not for sale at any price, as he sees him as integral to his future plans for the club.
Luiz enjoyed arguably his best season to date at Stamford Bridge last season, playing a huge part in the club’s late drive towards the top three, as well as their triumph in the Europa League.
The Brazilian has shown an improvement season upon season at Stamford Bridge, since arriving from Benfica in January 2011 for £25.5million.
The 26-year-old appears to have stamped out the individual errors that littered his first year in England, and is now regarded as a potential future Chelsea captain, having been a key figure for the club in the last two campaigns which has seen them collect two European trophies.
The form shown by Luiz has caught the attention of Barca, who are looking for a long term replacement for legendary centre back Carlos Puyol.
Mourinho is expected to hold talks with Luiz over this future today, and with the start of the Premier League season less than a week away, is expected to flatly reject Barca’s second offer for the player.
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