The Brazilian-born forward has announced himself as one of Europe’s leading marksmen this term with a whopping 19 La Liga goals in as many appearances.
His excellent form has alerted a number of the continent’s elite sides, with both Manchester United and Arsenal rumoured to be paying close interest.
However, Jose Mourinho is ready to beat the Blues’ domestic rivals with a release clause-triggering offer.
It is thought that the buyout figure of £32m will only become active at the end of the season, which has deterred the London club from mounting a serious swoop for his signature this month.
‘The Special One’ also has a trump card up his sleeve, with he and Costa both being represented by agent Jorge Mendes, which could smooth negotiations.
The 25-year-old is fully committed to Atletico for the remainder of the season, with winning a spot in the Spanish – to whom he has pledged his international future – squad for the World Cup.