ESPN FC: Chelsea in a transitional period

David Luiz has reportedly agreed to join Barcelona as Chelsea manager Jose Mourinho begins the summer overhaul of his squad.

The Brazilian, who is also wanted by Paris Saint-Germain, is said to be keen to move to the Nou Camp in a transfer worth £30 million after the World Cup finals.

But The Times say the move will need approval from the next Barcelona coach.

Even if he wins the title, Gerardo Martino is reported to be on his way out, with Luis Enrique set to take over.

Luiz, who has three years left on his contract, signed for Chelsea for £17m - rising to £21m as part of the deal that took Nemanja Matic to Benfica in 2011. Matic has since returned to Stamford Bridge.

Chelsea, who have changed their transfer policy to reflect FIFA's new Financial Fair Play rules, sold Juan Mata and Kevin de Bruyne in January for a combined fee of £55m. They bought Matic, Kurt Zouma from St Etienne and Mohamed Salah from Basle and still made a profit.

Mourinho is understood to be targeting a left-back, central defender and a striker when the transfer window opens, with the sale of Luiz potentially helping to balance the books as Chelsea complete their move for Diego Costa.

They are thought to have met the £32m release clause in Costa's Atletico Madrid contract, but the player says nothing will happen until after the end of the season with Atletico still to play a title decider against Barcelona and a Champions League final with city rivals Real.

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