Exact terms are still to be thrashed out by the clubs, but the transfer of the 27-year-old Chelsea star will be the world's most expensive for a defender, beating the previous two highest fees - both paid by PSG, for Marquinhos and Thiago Silva.
Once a fee is agreed with Stamford Bridge, PSG will seek approval from Brazil coach Luiz Felipe Scolari to fly to their World Cup base to carry out a medical.
PSG believe they are capturing one of the most stylish defensive players in the world and last night it looked as though they are ready to pay the figure demanded by Chelsea.
They are flexing their financial muscle again in what will be the first major transfer of a busy World Cup summer.
The previous best deal received by an English club for a defender was when Rio Ferdinand left Leeds for Manchester United for £30million twelve years ago. This deal will dwarf that British record transfer.
Sources in Paris have confirmed PSG had to move quickly to beat Barcelona and Bayern Munich. It may explain the size of the fee they are prepared to pay as they move quickly to clinch the transfer. It is not believed they have any competition at that fee.
Chelsea will use the money to rebuild their squad next season, with Diego Costa top of their wishlist.
Their decision to sell comes quickly after John Terry agreed a new contract. Terry will play alongside Gary Cahill next season.
Luiz will play at centre half for Brazil in the World Cup but he can also play as a holding midfielder.
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