Chelsea are ready to offer Bayern Munich the services of centre-back David Luiz in exchange for striker Mario Mandzukic, according to reports.
After a season without silverware, Blues boss Jose Mourinho is planning a huge overhaul this summer which will see some new players arriving at Stamford Bridge and others going the opposite way - and Luiz will be the first to leave west London.
The Brazilian defender was set to complete his expected move to Barcelona just after the World Cup, but this week Barca sporting director Andoni Zubizarreta reportedly blocked the signing of David Luiz as he considers the 27-year-old is not the right choice to replace legend Carles Puyol.
Bayern's interest in the Brazilian is a well-known secret, as many German newspapers have already announced that the signing of Luiz is among the Bavarians' priorities ahead of next season.
According to Bild, Mourinho has offered the £30m-rated Luiz as part of a swap deal to bring striker Mario Mandzukic to Stamford Bridge – plus an adjusted fee of around £15m in exchange for the Brazilian.
Even though Luiz's desire is to sign for Barca, the deal between Chelsea and Bayern appears to make sense given Eto'o is out of contract this summer - after scoring 12 goals for Chelsea - and the Portuguese boss has repeatedly said he is desperate to bring in extra firepower this summer.
Mourinho is also likely to sign Atletico Madrid star Diego Costa imminently, increasing the competition for places in Chelsea's attack.
Borussia Dortmund striker Robert Lewandowski's arrival to the Allianz Arena could signal the end for Mandzukic, whose agent Ivan Cvjetkovic met Chelsea representatives in January 2014.