The Old Lady are ready to make a £15million bid for the Brazilian centre-back in the January transfer window.
Luiz has struggled to adapt to English football since joining Chelsea from Benfica in a £24million deal last January.
Chelsea boss Andre Villas-Boas is planning a major clear-out in January.
Nicolas Anelka is set to join Chinese club Shanghai Shenhua, while a number of other Chelsea players are also expected to leave Stamford Bridge in January.