Barcelona have set a €27m budget for Chelsea defender David Luiz, according to Sport Mediaset.
The Catalan giants are expected to make a big-money offer for the Brazil international this summer following the recent decision of long-serving centre-back Carles Puyol to leave the Camp Nou at the end of the season.
Barcelona unsuccessfully attempted to sign Luiz last summer; however, the La Liga champions may have more luck this time around, with Chelsea having agreed a £12m deal to bring highly-rated 19-year-old defender Kurt Zouma to Stamford Bridge this July.
Luiz's first-team opportunities at Stamford Bridge may subsequently become increasingly limited from next season, particularly with defensive midfielder Nemanja Matic now also at the club.
Barcelona regard Luiz as the ideal long-term successor for Puyol, thanks to his ability to bring the ball out of defence and build from the back.
Given Mourinho's troublesome relationship with Barcelona, however, it's currently unclear whether the Portuguese coach would allow Luiz a potential dream move to the European giants.
Meanwhile, it's likely that Chelsea will demand more than €27m for the Brazil international, whose value is expected to rise after the 2014 World Cup finals.