Jose Mourinho is ready to cut his losses with the Brazilian in order to help pay for the £32m signing of Atletico Madrid striker Diego Costa.

Express Sport understands Barca are close to a move for Luiz, but any deal depends on the Catalan club's next manager.

Gerardo Martino remains in charge at the Nou Camp but is widely tipped to depart after his side's crunch La Liga showdown with title rivals Atletico on Saturday.