Press Association Sport understands Brazil international Luiz is close to a move to Paris for a fee which would be a world record for a defender.
Meanwhile, Lampard, who is 36 in June, appeared on the Premier League's list of released players alongside striker Samuel Eto'o and left-back Ashley Cole as their contracts expire on June 30.
Lampard's appearance on the list does not mean his departure is inevitable, although Chelsea are still to clarify if the midfielder, who moved to Stamford Bridge in June 2001, will stay or move on.
Cole has suggested he is likely to leave Chelsea, while Eto'o is poised to move on at the end of his one-season deal.
Source : PA
Source: PA