Luiz could be heading to the Allianz Arena with Mandzukic coming the other way.
Talks have started between Bayern Munich and Chelsea over a colossal swap deal involving David Luiz and Mario Mandzukic, according to the Mirror.
The Bundesliga champions will offer up their striker plus £15m in order to land a player they have been trying to sign for some time.
Barcelona are also interested in Luiz, but Bayern are hoping the lure of gifting Jose Mourinho a much needed forward will help swing the deal their way.
Mandzukic is considered surplus to requirements at the Allianz Arena from next season onwards due to the arrival of Robert Lewandowski from Borussia Dortmund.
Head coach Pep Guardiola has made central defence a priority for strengthening this summer with question marks remaining over the capabilities of Jerome Boateng and Dante.
Luiz represents exactly the sort of defender Guardiola likes – someone who offers physicality and is imposing at the back, but also likes to be in possession and has a keen eye for a pass.
This ideology differs greatly from that of Mourinho, who has made the Brazil international something of an outcast since returning to the dugout at Stamford Bridge in 2013.
The Portuguese coach has preferred a partnership of Gary Cahill and John Terry this term and as a result Luiz has had to play much of his game time in midfield.
Mourinho meanwhile has also expressed the desire to sign attacking support this summer and in Mandzukic there is the option of acquiring a top talent in front of goal.
The 27-year-old has scored 26 times in 48 appearances in all competitions for Bayern in 2013/14.
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