Bayern Munich are willing to offer Mario Mandzukic as part of a deal that would see Chelsea’s David Luiz join the German champions this summer. Bayern have emerged as rivals for the Chelsea defender who has been linked with moves to both Paris Saint-Germain and Barcelona. Reports suggested that Barca had already made a bid of 25 million to tempt Chelsea to part with the 27-year-old defender. However, according to La Marca, Barca face stiff competition from Bayern who are also readying a bid and are willing to off striker Mandzukic as part of the deal. Chelsea’s summer priority is to strengthen their forward line and they are reported to have already made an approach for Atletico Madrid’s Diego Costa. However, the Blues have also been linked with a move for Mandzukic in the past and could be tempted into a player switch with Bayern. The Croatian striker is expected to leave the Allianz Arena this summer as Robert Lewandowski is set to arrive from Borussia Dortmund. Arsenal are just one of a number of clubs all keen on adding the highly-rated striker to their squad.