The Blues have made bid to bring the defender back just two years after selling him to the French side, but the move hinges on the latter's ability to find an alternative
Chelsea have been in talks with Kia Joorabchian and Giuliano Bertolucci since failing to secure the signing of Kalidou Koulibaly from Napoli.
The 29-year-old is said to be open to a move and was a popular figure in his first spell at Chelsea after he originally joined the club from Benfica in January 2011 for £21m.
However, the move will hinge on whether PSG can secure a replacement defender first.
Luiz won the Champions League at Chelsea but was eventually sold to Paris Saint-Germain for £50m – the highest price ever paid for a defender – in 2014.
Meanwhile, Marcos Alonso is also on the verge of joining the west London club from Fiorentina and is expected to be formally announced tomorrow subject to a medical.