(Adds Belmond's response, details from WSJ report)

Dec 13 (Reuters) - French luxury group LVMH Moet Hennessy Louis Vuitton SE is near a deal to buy UK-based high-end hotels operator Belmond Ltd for about $25 per share in cash, the Wall Street Journal reported on Thursday.

The potential deal, which could be announced as early as Friday, would value Belmond's equity at about $2.6 billion, the Journal reported, citing people familiar with the matter.

The reported price would represent a premium of more-than 40 percent to the close of Belmond's shares on the New York Stock Exchange on Thursday.

Including debt, Belmond's enterprise value would be about $3.2 billion, the WSJ said.

Belmond declined to comment, while LVMH was not immediately available. (Reporting by Ismail Shakil in Bengaluru; Editing by Sandra Maler)