Barcelona were linked with the Brazilian international in the summer, via the Daily Telegraph, but now, it appears as though Bayern Munich are the team that are keenest on a deal, according to Charles Perrin of the Daily Express.
With John Terry and Gary Cahill seemingly ahead of him in the Blues pecking order, and Branislav Ivanovic capable of playing in the centre of defence, Luiz might feel as though a move away would be best for him ahead of the summer's World Cup in his home nation.
Will Bayern Munich sign David Luiz in January?
Jose Mourinho could also see the sale as a way to recoup some money that the Blues may need for a forward in the forthcoming transfer window, and with his old nemesis Pep Guardiola reportedly keen on taking Luiz to Bayern, a perfect solution could be found for everybody.
Also capable of playing in midfield, Luiz would undoubtedly be a headline addition to Guardiola's Bayern side, but the sheer sum of money that Chelsea would be asking for would make any deal potentially tricky, and it would be a surprise to see it happen in January.