The La Liga striker has become one of European football’s most sought-after talents this term, after hitting over 20 goals for his club side already.
Liverpool were linked with his signature over the summer, while Arsenal are believed to be tracking his progress, but Chelsea are ready to make a tempting offer for the Brazilian-born ace.
Blues chief Jose Mourinho is said to be willing to let Lukaku – who is currently on loan at Everton – head to Madrid, and could sweeten the deal even further by adding a substantial cash fee.
‘The Special One’ is rumoured to have a frosty relationship with the Belgian youngster, which may see the temperamental ex-Real Madrid boss allow the talented starlet to move on.
Costa is thought to be seen as an ideal solution to the club’s attacking woes by Mourinho, who is a fan of his robust paying style.
The 25-year-old front-man is in line to represent Spain at next summer’s World Cup, after pledging his international allegiance to La Roja.