Press Association Sport understands Brazil international Luiz is close to a transfer for a fee which would be a world record for a defender.
The 27-year-old joined Chelsea from Benfica in January 2011 and was reportedly attracting interest from Barcelona and Bayern Munich, but now PSG appear to have won the race for his signature.
Luiz was primarily used in defensive midfield last season by Jose Mourinho after being unable to break up the central defensive partnership of John Terry and Gary Cahill.
Luiz, who played against PSG in the Champions League quarter-finals for Chelsea, has two years remaining on the deal signed when he moved to Stamford Bridge and his sale represents a healthy profit.
The funds would be used to reinvest in the squad, with Atletico Madrid striker Diego Costa reportedly the number one target
Source : PA
Source: PA