Chelsea is in advanced talks with the Ligue 1 champion to sell the center back, who has fallen down the pecking order under Jose Mourinho, ahead of the World Cup.David Luiz is on the brink of sealing a 49 million euro move to Paris Saint-Germain.
Chelsea is in advanced talks to sell the defender to the French club and the deal is expected to be finalized before the World Cup.
PSG has swooped for the Brazil international to fend off interest in Luiz from Barcelona, which is now likely to turn its attention to his international colleague Marquinhos. The 20-year-old, who only joined from Roma last summer, is likely to leave Paris as a result of Luiz's imminent arrival.
Chelsea manager Jose Mourinho has given the green light to the departure of Luiz, who was forced down the pecking order at Stamford Bridge following the arrival of the Portuguese, who preferred the John Terry-Gary Cahill partnership at the back.
Luiz, 27, is preparing to interrupt his World Cup preparations to fly to Paris to finalize terms and undertake a medical.
The deal represents a huge flexing of PSG's financial muscle, with the fee a world record for a defender, eclipsing the €43 million the club paid AC Milan for Thiago Silva two years ago.
It is the third significant profit Chelsea has made on a player this year who has not been a first-team regular under Mourinho.
Juan Mata joined Manchester United for 37.1 million pounds in January, shortly after Kevin De Bruyne moved to Wolfsburg for €18.5 million.
With Luiz also handing Chelsea a transfer profit of around €18.5 million, the Londoners are well placed to fall in line with UEFA's Financial Fair Play regulations.
Money has also been freed up for Mourinho to purchase his primary targets, including striker Diego Costa.
A €43 million deal for the Atletico Madrid star has already been agreed and is expected to be finalized shortly after the Spanish club's participation in Saturday's Champions League final.