Diego Costa? Mario Mandzukic? Sami Khedira? Luke Shaw? If Chelsea sell David Luiz to PSG for £50m who should they spend the proceeds on?

The defender is reportedly on the brink of the sensational move to France

David Luiz could be on his way to PSG 'within the next 48 hours' (GETTY IMAGES)

Chelsea could soon have some plenty of loose change available if they conclude the £50m transfer of David Luiz to Paris-Saint Germain, a world record for a defender, but who could they spend the money on?

Atletico Madrid striker Diego Costa has been linked with a £32m move to Stamford Bridge, while Bayern Munich's Mario Mandzukic is also a target as Joe Mourinho's Blues desperately seek reinforcements up front with Samuel Eto'o set to leave and Fernando Torres continually failing to impress.

Luiz could be the world's most expensive defender within the next 48 hours, with the French champions reportedly close to sealing the phenomenal deal for the player.

For the gallery of Chelsea's summer targets, click below

Barcelona and Bayern were also interested in the defender, who joined Chelsea from Benfica for £20m in 2007.