The 26-year-old Samba star is Barca's number one defensive target, with the Catalan giants having already had an offer in the region of £35 million rejected by the west London outfit.
Barcelona have also been linked with a move for Liverpool's Daniel Agger, though that interest appears to have cooled with club officials now focussing all of their attentions on landing the Confederations Cup winner.
Chelsea boss Jose Mourinho has insisted that Luiz is central to his plans, and the Stamford Bridge club are unwilling to open negotiations with Barcelona - unless they offer at least £50 million.
Despite the hefty price tag, Gerardo Martino's side believe Luiz wants to join the La Liga giants, with Barcelona seemingly undeterred in their pursuit of the former Benfica star.
Chelsea are reportedly angry with the way Barca have gone public with their previous bid, with the Blues viewing Luiz as John Terry's natural successor as club captain.
Whilst the lure of playing for one of the best teams in the world is undoubtedly a major pull, it is not thought that Luiz will try to force a Chelsea exit.
With the transfer window coming to a close at the end of this month, this transfer saga is likely to rumble on for a little longer yet.
As Chelsea remain as determined as ever to hold onto their star defender, it remains to be seen whether Barcelona will offer the £50 million that Roman Abramovich is demanding.