Chelsea have been in talks with Kia Joorabchian and Giuliano Bertolucci since failing to secure the signing of Kalidou Koulibaly from Napoli.
The 29-year-old is said to be open to a move and was a popular figure in his first spell at Chelsea after he originally joined the club from Benfica in January 2011 for £21m.
However, the move will hinge on whether PSG can secure a replacement defender first.
Luiz won the Champions League at Chelsea but was eventually sold to Paris Saint-Germain for £50m – the highest price ever paid for a defender – in 2014.
Meanwhile, Marcos Alonso is also on the verge of joining the west London club from Fiorentina and is expected to be formally announced tomorrow subject to a medical.
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