The Brazil-born ace has emerged as one of European football’s most prolific front-men this season, notching a staggering 19 goals in 17 La Liga outings.
Liverpool were linked with a summer move for Costa, which eventually led to the player signing a new deal at the Vicente Calderon.
However, this has not prevented speculation surrounding his future from circulating, with Arsenal and Chelsea now leading the race for his services.
Atletico have remained adamant that he will not be sold next month as they look to keep their title charge on track, but reports suggest that they are willing to cash in for a large fee at the end of the campaign.
Costa has a £32m release clause in his deal, and the Madrid side may not make huge efforts to block a switch if an interested party triggers this.
Jose Mourinho is thought to have outlined the robust forward as the perfect man to spearhead his attack after growing frustrated with the likes of Fernando Torres and Demba Ba, while Arsenal chief Arsene Wenger is also watching the situation closely.
Costa himself may be keen to stay in Spain for the remainder of the season as he sets about securing a spot in La Roja’s squad ahead of the World Cup after pledging his international future to his adopted nation.