The Daily Mail reports that the Catalan giants have been watching Luiz for some time and will test the Stamford Bridge club’s resolve with a substantial bid once the transfer window reopens.
The Blues will be reluctant to part with a player they only signed a year ago, despite the 24-year-old being strongly criticised by commentators for some of his recent displays.
However, the Brazil international has hit back at critics in recent weeks with much improved displays, especially in the remarkable comeback win over Napoli in the Champions League last-16 second leg.
The report suggests that Barcelona believe Luiz to be the perfect long-term replacement for current captain Carles Puyol, who is now 34-years-old and coming into the twilight of his career.
Chelsea have their own defensive woes, however, with captain John Terry now 31-years-old and suffering more an more from injury set-backs.