The Catalans were prepared to pay £35million for the 25-year-old last summer, but instead turned their attention to other targets.
The Daily Mail now reports that Barcelona have been impressed by Luiz’s stellar performances for Chelsea this season.
Luiz’s performances have led Barcelona to reignite their interest in the highly-rated Brazilian defender.
Barcelona are now prepared to make a staggering £40million bid for Luiz.
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Since Guus Hiddink arrived at the helm, Chelsea have improved considerably after a tricky start to the campaign.
Newcastle United are staring down the barrel of relegation to the Championship for the second time in the past eight years.