Bayern boss Pep Guardiola is under increasing pressure following the 4-0 second leg defeat and has indicated Luiz as the perfect player to bolster his defensive options.
Luiz’s availibility is not yet known but it has been reported on several occasions this season that he would be sold this summer.
And, [FDN] understand that Bayern would be willing to offer striker Mario Mandzukic as part of the deal.
Mandzukic will see his starting place vanish next season when Borussia Dortmund striker Robert Lewandowski completes his move to the Allianz Arena and it is understood that he considering his future.
Chelsea would seemingly be keen on the Croatian international as boss Jose Mourinho looks to improve his attacking options, replacing the likes of Demba Ba, Fernando Torres and Samuel Eto’o.