Bild: Bayern Could Swap Mandzukic for David Luiz

Bayern Munich and Chelsea are reportedly negotiating a trade of top players, Mario Mandzukic and David Luiz, according to Bild+:

According to BILD-Information, Mandzukic-Agent Ivan Cvjetkovic already met with Chelsea executives in order to negotiate a Mandzukic transfer to London just a few days after the [Robert] Lewandowski transfer was announced.

Chelsea have already called in notable mediator Vlado Lemić. The Croatian is a close confidant of Chelsea Boss Roman Abramovitsch and will supposedly help to initiate a trade between David Luiz and Mario Mandžukić.

Sky Italia alleged in March that Cvjetkovic was in London to meet with representatives from Arsenal and Chelsea in regards to Mandzukic's services. Real Madrid and Juventus are also reportedly in the running for the Croatian.

Mandzukic's contract runs until 2016, but Lewandowski's transfer in January has cast a shadow over the Croatian's future at the club. Bayern CEO Karl-Heinz Rummenigge has been firm in his stance that Mandzukic would remain in Munich, telling kicker in April that the 27-year-old striker has the desire to stay.

Bild+ is also reporting that Bayern have given "a concrete offer" of €30 million for Luiz, one of several defenders the Rekordmeister are reportedly keen on. The English media linked Luiz to a move to Bayern last summer, and if the interest in Luiz is genuine, the Bundesliga champions will have to compete with Barcelona for his services.

Bayern are supposedly keeping tabs on Roma's Mehdi Benatia and Athletic Bilbao's Aymeric Laporte. The club's depth in defense could be dwindling, with Daniel van Buyten's contract expiring and Diego Contento's granted departure.

A direct trade has never occurred in Bayern history, although several moves have happened in unison. The club has also never sold a player to Chelsea, for both Michael Ballack and Claudio Pizarro signed with the Blues once out of contract. The only striker Bayern has sold to an English club is Roque Santa Cruz to Blackburn, the same year that Miroslav Klose began the Munich stretch of his career.

Trades could be a more frequent occurrence with financial fair play set to commence. Chelsea is still linked with a multitude of strikers and have reportedly agreed to a deal with Diego Costa, making this reported move less likely to occur, although not impossible.