Chelsea, it has been widely reported, are prepared to sacrifice David Luiz this summer in order to fund a significant transfer window spending spree. Barcelona have been the leading candidates to sign Luiz for some time, but the transfer sanction imposed by FIFA could see the Catalans miss out on the versatile Brazilian.
It was confirmed by FIFA on Wednesday morning that they have banned Barcelona from conducting transfers for two consecutive windows, with the club found to be in breach of regulations with relation to the transfer of players aged under 18.
Barcelona may yet appeal and successfully overturn the ban but, as it stands, the club will be mere spectators this summer and could witness a number of potentially key acquisitions move to other teams. Luiz may be one of them.
Barca have been listed as 4/7 favourites to conclude a deal for Luiz, and the club have previously been credited with making a formal approach for the player, who has been valued by Chelsea at around £35 million.
But if Chelsea remain keen to offload Luiz in provide extra cash to pursue Atletico Madrid striker Diego Costa, then Paris Saint-Germain would be the most likely destination for the 26-year-old when the window opens.
PSG had reportedly been ready to contest Barcelona in pursuit of the Chelsea defender, and the French champions will get to watch Luiz at close quarters this week. Luiz is set to start for Chelsea at the Parc des Princes, with Nemanja Matic ineligible to play for the club in the Champions League.