Chelsea centre-back David Luiz will be sold to Paris Saint-Germain for £40 million this summer, with the two sides locked in advanced talks, according to the BBC. The 27-year-old joined the Blues from Benfica for £21.3 million in January 2011 and has gone on to make 143 appearances for the west London club, winning the Champions League in 2012. The defender has three years left on a five year contract he signed at Stamford Bridge that year, and along with PSG, has also attracted interest from Barcelona. However, despite being hit by Uefa-enforced sanctions for breaching Financial Fair Play rules this summer, the French champions have fended off interest from Spain to land the Brazilian. Chelsea themselves only narrowly complied with FFP regulations and see this as a good piece of business given the profit it would generate. Luiz is no longer a part of manager Jose Mourinho's long term plans, with John Terry signing a new one-year contract and Kurt Zouma set to arrive from Saint-Etienne this summer. The money from the proceeds is expected to be spent on strengthening the squad in other areas, with Mourinho long making it known he wants to sign a new striker in the transfer window. Chelsea have been linked with Atletico Madrid's Diego Costa in recent weeks.