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Chelsea are ready to offer David Luiz as part of a swap deal to land Bayern Munich striker Mario Mandzukic.

As Mirror Sport reported last month, Jose Mourinho is prepared to sell Luiz, and Bayern believe they can see off boss Pep Guardiola's former club Barcelona to grab the £30million-rated Brazil defender.

But Mourinho, who will land Atletico Madrid hitman Diego Costa after next weekend's Champions League Final, wants Mandzukic included in any deal.

The 27-year-old Croatian is being rendered surplus to requirements at the Allianz Arena by the summer arrival of Borussia Dortmund's Robert Lewandowski.

And with Mourinho seeking two top-class front options after bewailing his lack of a "real striker" this term, the Blues' boss sees the former Dinamo Zagreb and Wolfsburg man as the ideal option.

Despite scoring 33 Bundesliga goals in 54 appearance since his £11m move to Bavaria two years ago, Mandzukic does not fit with Guardiola's model.

His instincts, though, very much fit Mourinho's preferred blueprint and Chelsea have been tracking him throughout most of the season.

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The west Londoners had expected an asking price of up to £25m for the striker, but Bayern's move for Luiz - who had been expected to move to Barca - allowed them to make their counter-offer.

This would see Bayern paying an adjusted fee of around £15m plus Mandzukic in exchange for the Brazilian, who wants to play in his preferred central defensive position, rather than in the heart of the midfield as he has through much of this season.

Mandzukic has two years left on his current £3m per season contract and could look to double his salary on a five-year deal.

Getting him in as part of a deal for Luiz would help Chelsea in their Financial Fair Play calculations.

Mourinho is under orders to balance any spending over and above the Costa deal with outgoings.