According to our colleagues at France Football, the fee that PSG have agreed to pay Chelsea for central defender David Luiz is indeed €49.5m, which is the equivalent of about £45m.
According to certain French sources, the reason that the fee is so elevated is because the funds paid for Luiz are going some part to partially paying for another Chelsea player that PSG are set to buy. Admittedly, this is wild conjecture at this current stage.
Football News understands that on top of that gigantic fee, there is a potential for bonuses in the deal to rise up to a further €4m.
This would indeed make David Luiz the most expensive defender in transfer window history, at least at nominal value.
There is of course the argument that the knock on effect of the signing of David Luiz will cause much more lasting damage to PSG than purely monetarily. Their younger centre back Marquinhos is currently in talks to sign for Barcelona, after he is understood to have privately admitted that he has not received enough game time and that he would like to leave. If PSG were to grant such a move, it would surely hurt their long-term future, with Marquinhos arguably the one of the best young central defenders in the world.