Barcelona vice-president Javier Faus has insisted they will rebuild the squad this summer and Brazilian Luiz is their No1 target.
Faus said: "We will be making some big investments in the transfer market this summer. Our financial situation will not be an obstacle."
"We are ready just like we will be ready in the future. The club's main priority will always be to maintain sporting excellence.
Barca have recently been caught up in a financial scandal around the signing of Neymar while they also want to replace Carles Puyol.
Luiz has not been a guaranteed starter under Jose Mourinho this season and they may be ready to sell.
Barcelona went in for him last summer and may be ready to go to around £25m for the versatile defender.
While Luiz's flamboyant style has not suited Mourinho, Barcelona see him as a big star for the future and are already making inroads to get their man.
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