Paris Saint-Germain (PSG) are on the verge of concluding an audacious £50m swoop for Chelsea defender David Luiz within the next 48 hours, according to the Daily Mail.
The report suggests that the Ligue 1 outfit are yet to arrive at an agreement to add the Brazilian international on their roster.
In the recent months, the French champions have reportedly shown interest in Luiz's compatriot Oscar and their Chelsea teammate Eden Hazard.
Earlier this month, PSG manager Laurent Blanc admitted his interest for both the Brazilian stars while Luiz too expressed his admiration for the French capital outfit.
The 27-year-old also went on to reveal that it would be a joy to play alongside his national team captain Thiago Silva at his desired centre-back role.
Luiz had been strongly linked with a move to Barcelona who had earmarked the defender as their number one summer target to replace the departing Carles Puyol.
He was also attracting interest from the reigning Bundesliga champions Bayern Munich who were prepared to send Mario Mandzukic the other way in a swap deal; thus easing Chelsea's quest in signing a quality striker.
However, the Daily Mail's report claims that PSG have once again utilised their financial power to steal the march on both Barcelona and Bayern Munich and pay the amount demanded by Chelsea to acquire the centre-back's services.
It also states that the French club will ask for permission from Brazil coach Luiz Felipe Scolari to complete all the formalities of the deal once a fee is agreed with the west London club.
The former Benfica star made only 15 Premier League starts during the 2013/14 campaign, as Jose Mourinho preferred the English pair of John Terry and Gary Cahill at the heart of his back four.
With the Blues' skipper now agreeing a one-year extension at Stamford Bridge, the Brazilian's chances of securing a regular place in the starting XI looks to have diminished further.
Luiz, who has also shown versatility in playing as a defensive midfielder, will be reportedly allowed to leave in order to make the funds available for Chelsea's top striking target Diego Costa from Atletico Madrid.
Reports surfacing earlier this month have suggested that the west London club have agreed a £32m deal for the Brazilian born Spanish international striker.