Luiz, who signed a five-year deal at Stamford Bridge last September, returned to training on Monday after being excused from the Blues’ tour of Asia. He is expected to travel with the squad to the USA on Tuesday.
Since his time with Barcelona, new Bayern boss Pep Guardiola has been an admirer of the ball-playing centre-back. He is keen to bolster his defensive options after seeing last year's European champions concede four against Borussia Dortmund in Saturday’s German Super Cup defeat.
A SunSport insider, quoted in Custis' piece, said the 4-2 loss "exposed some weaknesses that Pep believes could be sorted out by bringing in Luiz." A total package of £45 million, including bonuses, is reportedly being readied.
Luiz became a fan favourite in 30 Premier League appearances during Chelsea’s 2012-13 campaign, but Jose Mourinho recently hinted he has reservations regarding the Brazil international.
“I like central defenders to be able to play. It is a question of making the right decision,” Mourinho was quoted as saying in The Sun.
You’re free to dribble from the back when you have the right conditions. You have to measure the risk.
If you see players supporting you, then build short. If you see that somebody gives you the ball and you have no point of support, then it is the long ball.
For David Luiz, that is the important thing — to make the right decision.
An offer of £40 million-plus would represent a large profit on the £21 million Chelsea paid Benfica two years ago, and that price could be driven up further should reported attention from Barcelona or Paris Saint-Germain come to fruition.
Catalan newspaper Sport reported Barcelona’s interest over the weekend, although the Spanish champions are also tracking PSG’s Thiago Silva. It is believed the French club see Luiz as a suitable replacement for his compatriot should Silva leave.