The Catalan giants have been heavily linked with the 26-year-old Brazilian international throughout the summer and submitted a bid in the region of £35million earlier this week.
Blues boss Jose Mourinho has previously maintained that Luiz, who cost the Stamford Bridge outfit £21million when he arrived from Benfica in 2011, is not for sale.
However, following news of Barca's bid the Portuguese tactician refused to discuss Luiz's future and would only talk about his fitness levels as he looks to overcome a muscular problem ahead of Saturday's friendly against Roma in Washington.
Mourinho has stressed that Luiz remains a big part of his plans, but reports in Spain are expecting the player to actively pursue a move to the Nou Camp by requesting a transfer.
It remains to be seen if this will happen given that Luiz has always stated that he enjoys playing for Chelsea and living in London.