Luiz was still a Benfica player this morning, although he appeared a step closer to moving to Stamford Bridge after a month of on-off negotiations.

Portuguese giants Benfica yesterday released a statement to their country's stock exchange confirming they had received an offer, reportedly worth £26million, from the Blues for their 23-year-old Brazil defender.

It read: "A negotiation process between both parties is ongoing and the market will be informed when it is completed."

Chelsea supporters will hope for an update on the progress on those negotiations this afternoon when Ancelotti previews tomorrow's FA Cup fourth-round tie with Everton.

They have less than four days to reach an agreement with Benfica before the window shuts, which on paper is plenty of time.

However, they have been in and out of talks with the Portuguese champions for almost a month since seeing a reported £17million bid rebuffed at the end of December.

The clubs' current dispute reportedly centres on the precise make-up of the deal, with Benfica unwilling to entertain the fee being paid in instalments.

They are also said to be cool on the idea of a player-plus-cash arrangement, with Nemanja Matic - currently on loan at Vitesse Arnhem - having been mentioned as a possible makeweight.

Should the move go through before tomorrow, Luiz could be involved at Goodison Park that afternoon.

The Blues travel to Merseyside looking to continue their recent revival following their worst run of results in the Barclays Premier League for almost 15 years.

They have now won their last three in all competitions without conceding a goal, scoring 13 times in the process.

They will face an Everton side who have been inconsistent all season but who have raised their game against the big names, losing just one of eight meetings with Chelsea, Manchester United, Arsenal, Manchester City, Tottenham and Liverpool this term.

Blues captain John Terry said: "Everton are in and out of form but, against the big sides, especially at home, they do tend to raise it so it is going to be a big test for us."

Meanwhile, Jacob Mellis yesterday became the latest Chelsea youngster to commit his future to Stamford Bridge after signing a new contract that will keep him at the club until 2013.

The 20-year-old midfielder, who made his first-team debut as a last-minute substitute in November's Champions League win against MSK Zilina, has represented England Under-19s and appeared 15 times on loan at Southampton in the first half of last season.