Chelsea set to cash in on Barcelona target David Luiz to free up funds for the summer splurge

David Luiz of Chelsea celebrates as he scores their third goal during the UEFA Europa League semi-final second leg match between Chelsea and FC Basel 1893

According to the reports in Spain, David Luiz has signed for Barcelona on a 5-year deal that will be announced following the conclusion of the World Cup in Brazil.

In a new era of financial judiciousness at the Bridge, in light of UEFA’s FPP regulations, Mourinho will look to balance the books to facilitate the capture of free-scoring Atletico Madrid striker Diego Costa, writes the Daily Star. The bellicose Spain international will likely cost Chelsea upwards of £40 million, so their current squad must be thinned to free up the funds.

Barcelona are said to have agreed on a £32 million fee for David Luiz – a player the Catalan club have been keeping tabs for a while.

The 27-year-old has seen limited game time in his fourth year at Chelsea – making just 19 appearances in the league this term – with John Terry and Gary Cahill having formed an inextricable central defensive partnership.

At this stage of his career, Luiz may value first-team football over the pursuit of Premier League glory under Jose Mourinho, especially when one of the European giants comes knocking.