David Luiz on the brink of sensational switch to PSG with Chelsea star set to become world's most expensive defender in mega deal close to £50million

The Chelsea star is set to join Paris St Germain in the next 48 hours

Exact terms are still to be settled between the two clubs

Luiz would become the world's most expensive defender in a deal close to £50m

Sources in Paris say PSG had to move quick to beat Barcelona and Bayern Munich

Diego Costa is top of Chelsea's wish-list for next season



David Luiz is on the brink of joining Paris St Germain in the next 48 hours in a sensational deal that could cost the French superpower close to £50million.



Exact terms are still to be thrashed out by the clubs, but the transfer of the 27-year-old Chelsea star will be the world's most expensive for a defender, beating the previous two highest fees - both paid by PSG, for Marquinhos and Thiago Silva.



Once a fee is agreed with Stamford Bridge, PSG will seek approval from Brazil coach Luiz Felipe Scolari to fly to their World Cup base to carry out a medical.

VIDEO Scroll down to watch Sportsmail Exclusive: David Luiz - we need to win World Cup



Farewell: David Luiz has passed a medical and agreed terms ahead of his £50m switch to PSG Pointing to the sky: Chelsea star Luiz has played his last game for the club and will cost PSG close to £50m Tongue out: Luiz celebrates with the Europa League trophy after Chelsea beat Benfica in the 2013 final

WHEN SPORTSMAIL VISITED LUIZ'S STUNNING PENTHOUSE APARTMENT

Sportsmail's Lee Clayton and Alex Kay visited David Luiz's home in February 2013 to interview the Chelsea star and QPR goalkeeper Julio Cesar ahead of the England v Brazil friendly at Wembley.



PSG believe they are capturing one of the most stylish defensive players in the world and last night it looked as though they are ready to pay the figure demanded by Chelsea.



They are flexing their financial muscle again in what will be the first major transfer of a busy World Cup summer.



The previous best deal received by an English club for a defender was when Rio Ferdinand left Leeds for Manchester United for £30million twelve years ago. This deal will dwarf that British record transfer.



Sources in Paris have confirmed PSG had to move quickly to beat Barcelona and Bayern Munich. It may explain the size of the fee they are prepared to pay as they move quickly to clinch the transfer. It is not believed they have any competition at that fee.



Chelsea will use the money to rebuild their squad next season, with Diego Costa top of their wish-list.



Close shave: Luiz shaves his beard next to Brazil team-mate Paulinho during the Gillette event on Tuesday

TOP 10: Most expensive defenders (£)

1. Thiago Silva (AC Milan to PSG) - 35.3m 2. Marquinhos (Roma to PSG) - 30.1m 3. Rio Ferdinand (Leeds to Man United) - 30m 4. Alessandro Nesta (Lazio to AC Milan) 26.1m 5. Pepe (Porto to Real Madrid) - 25.2m 6. Fabio Coentrao (Benfica to Real) - 25.2m 7. Dani Alves (Sevilla to Barcelona) - 23.5m 8. Lillian Thuram (Parma to Juventus) - 22m 9. David Luiz (Benfica to Chelsea) - 21.3m 10. Ricardo Carvalho (Porto to Chelsea) - 20m TOP 10: Premier League exports (£)

1. Gareth Bale (Spurs to Real Madrid) 86m

2. Cristiano Ronaldo (United to Real) - 80m

3. Cesc Fabregas (Arsenal to Barca) - 35m

4. Luka Modric (Spurs to Real Madrid) - 30m

5. Xabi Alonso (Liverpool to Real Madrid) - 30m

6. David Beckham (Man United to Real) - 25m

7. Marc Overmars (Arsenal to Barcelona) 25m

8. Arjen Robben (Chelsea to Real Madrid) 25m

9. Nicolas Anelka (Arsenal to Real) - 22.3m

10. Mario Balotelli (Man City to AC Milan) - 19m Euro glory: Luiz holds the Champions League trophy during a victory parade through London in May 2012

Flying the flag: Luiz climbed onto the crossbar in Munich after Chelsea won the 2012 Champions League

Their decision to sell comes quickly after John Terry agreed a new contract. Terry will play alongside Gary Cahill next season.



Luiz will play at centre half for Brazil in the World Cup but he can also play as a holding midfielder.

Head to head: Luiz and Edinson Cavani come together during the Champions League quarter-final between PSG and Chelsea in April - and the two could be team-mates next season