David Luiz
Bayern to offer Mario Mandzukic plus £15m for Chelsea's Luiz (Reuters)Reuters

Chelsea defender David Luiz is reportedly all set to make a move out of Stamford Bridge after the 2014 World Cup this summer, with the Brazilian already having agreed a five-year deal with Spanish giants Barcelona, according to the Daily Star.

The Blues, who need to offload some players in order to get some new talent this summer -- due to UEFA's Financial Fair Play restriction -- have reportedly accepted a £32 million bid from Barcelona for the Brazilian defender.

The 26-year-old, who was a regular during the 2012/13 season, chipping in with some spectacular long range goals as well, struggled to find a place as often as he would have liked this season, with Jose Mourinho preferring the combination of Gary Cahill and John Terry at the heart of the Blues defence.

Although he did feature in some games as a holding midfielder, Luiz has flattered to deceive more often than not. The Brazilian, who arrived at Stamford Bridge from Benfica for a transfer fee of €25 million plus Nemanja Matic in January 2011, made only 19 Premier League appearances for the Blues this season.

Now with Chelsea on the verge of signing Diego Costa from Atletico Madrid for a reported fee of £32m, Luiz's departure looks imminent as Chelsea need to adhere to UEFA's Financial Fair Play rules.

Although Luiz is undoubtedly a quality player, possessing a lot of flair and technical ability, the Blues priority, at the moment, is to improve their attack. So Mourinho has no choice but to sell him.

Barcelona, who have had Luiz on their radar for a long time, had attempted to sign him last summer, but Chelsea rejected all their bids. However, now the Catalan club, who have had their transfer ban suspended for the moment after they were accused of repeatedly breaching UEFA's transfer regulations, seem to have finally got their man.

The acquisition of Luiz will certainly help Barcelona, who have endured an underwhelming campaign under new manager Gerardo Martino this season.

The Brazilian defender will be a good replacement for Barcelona captain Carles Puyol, who will be retiringat the end of this season.