Chelsea reportedly want to re-sign David Luiz, and Gary Lineker sums up the situation perfectly

Sky Sports celebrated the fact that Premier League clubs have spent over a billion pounds in transfer fees in the current transfer window.

https://twitter.com/SkySportsNewsHQ/status/770714186510925825 However, the surest sign that football transfer fees have lost all touch with reality has to be reports that David Luiz could potentially return to Chelsea. The Daily Mail claim that the Paris-Saint Germain defender will be the subject of a £32m deadline day bid from the London club. Chelsea have reportedly had bids for AC Milan's Alessio Romagnoli, and Napoli defender Kalidou Koulibaly, turned down, and will instead turn their attention to Luiz - after missing out on his PSG teammate Marquinhos. Luiz spent three and a half years at Chelsea before leaving for the French club in 2014. The Brazilian cost £50m, a world record fee for a defender, but may not be part of the plans of new PSG manager Unai Emery. The 29-year-old was substituted last weekend during his side's 3-1 loss to Monaco after giving away a penalty. The Daily Mail claim that Luiz is keen on a return to Chelsea, but there have been conflicting reports as to whether the transfer will happen. Sky Sports News presenter Jim White said the deal is on. https://twitter.com/JimWhite/status/770703850328195073 However, Matt Law, a football correspondent for the Daily Telegraph, said that the move is unlikely to happen. https://twitter.com/Matt_Law_DT/status/770712361946734592 As usual though, Gary Lineker's reaction best summed up the situation. The Match of the Day presenter directly tweeted Chelsea midfielder N'Golo Kante about the prospect of providing defensive cover while Luiz wanders around getting nutmegged. Kante may be capable of covering 30 percent of the earth's surface, but he could have his work cut-out for him if Luiz returns to Stamford Bridge. https://twitter.com/GaryLineker/status/770716555407753216 The new GAA Hour football podcast is out. Listen to Colm Parkinson, Barry Cahill, and Senan Connell dissect a classic between Dublin and Kerry. Subscribe here on iTunes.