Jos? Mourinho began the process of reshaping his Chelsea squad for next season when David Luiz agreed terms with Barcelona yesterday over a move likely to be worth almost ?30 million after the World Cup finals. There is a desire from both clubs and the player for the deal to happen, but it is likely to be subject to the approval of the next coach at the Catalan club. Gerardo Martino could depart Barcelona, to be replaced by Luis Enrique, even if he lifts the Spanish title by beating Atl?tico Madrid in a winner-takes-all match on Sunday. Mourinho is not short of targets for the proceeds of the Luiz sale. It was reported last night that the club had agreed a ?32 million deal with Atl?tico Madrid for Diego Costa, their striker. Chelsea had previously been linked with Mario Mandzukic, of Bayern Munich. Luiz, who has three years left on his contract, will generate Chelsea a profit on the player who they signed for an initial ?17 million, rising to ?21.2 million, as part of a deal that also involved Nemanja Matic moving to Benfica in 2011. Luiz did not rule out taking up interest from Paris Saint-Germain, when asked on Sunday, but he would prefer to move to Spain. He is already in Brazil for the World Cup finals in his home country. “We’ll see, you never know,” Luiz said when asked about PSG. Brazil have forbidden their players from entering transfer negotiations once their squad has met up on May 26, leaving little time for Barcelona to push through a deal for Luiz. Chelsea have twice rejected an approach from Barcelona for Luiz, arguing that they did not want to sell to a European rival, but Mourinho has never considered him a regular in his back four and economic realities have hit home. Chelsea have already changed their transfer policy to adapt to Uefa’s Financial Fair Play rules. In January, they sold Juan Mata and Kevin de Bruyne for a total of ?55 million, which allowed them to buy Matic, Kurt Zouma, from Saint-?tienne, and Mohamed Salah, from Basle, and still make a profit. This time, Chelsea are looking to raise cash to bring in a left back — Alberto Moreno, of Seville, is favoured — a centre back and a striker. Chelsea are monitoring Jos? Callej?n, the Napoli winger who came through the ranks at Real Madrid. Barcelona consider Luiz a replacement for Carles Puyol, who is leaving the club this summer, and hope to recoup some of the outlay from selling Alexandre Song, the former Arsenal midfielder. Andoni Zubizarreta, the Barcelona sporting director, met Enrique last week and the expectation is that the Celta Vigo coach will return to his former club. Liverpool are favourites to sign Adam Lallana after making an offer for the Southampton midfielder, who came through the club’s academy after being spotted playing for Bournemouth’s centre of excellence. Manchester United and Tottenham Hotspur had also registered an interest in the player, who made his England debut against Chile in November. He was named in the PFA Premier League team of the year, along with Luke Shaw, who seems destined for Manchester United. Shaw will cost United a ?27 million transfer fee and is expected to be offered a weekly wage of ?100,000 over five years. The future of his manager remains uncertain. Southampton have offered Mauricio Pochettino a new deal but he has concerns about the club’s spending and future ownership. He also has interest from Tottenham Hotspur.
luiz is off then