Barcelona have set aside £30m in transfer funds to bid for Chelsea defender David Luiz, according to reports in the press.
Spanish newspaper Marca has revealed that Luiz is at the top of Gerardo Martino's transfer list, although a bid is not expected to be launched until the summer.
Luiz has been a fan favourite since joining Chelsea from Benfica for £21m, but current boss Jose Mourinho has tended to use the defender sparingly.
Barcelona currently top La Liga on 50 points, but only lead second-placed Atletico Madrid on goal difference.