Manchester City and Chelsea are leading the race alongside Real Madrid to sign the highly rated defender David Luiz from Benfica.

City have been following Luiz closely for some time, whilst Chelsea have shown serious interest in his team mate Ramires (see here) and are thought to be keen bolster their defence ahead of the new season. However, it is thought that Luiz’s preferred destination is the Spanish capital, where he would like to link up with fellow countryman Kaka.

The twenty 23 year-old Brazilian was in great form last season helping Benfica to their first Portuguese league title in five years. The Lisbon based club have set a price tag of £33 million for the central defender, who can also play left back.

No doubt a talented and up and coming player (check out the skill on the video below), Luiz would bolster the squads of both Chelsea and Man City. However, the two Premiership clubs would be unwise to offer any where near the price tag of £33 million for a player without any international caps (Luiz has in fact just been called up for the national side for a friendly against the US).

What’s your view? Would you happily see the likes of Luiz at Stamford Bridge/City of Manchester stadium next season? How much is he really worth?

Highlights – David Luiz piece of skill against FC Porto