The Brazilian-born Spain international has long been on the Blues’ radar, with Jose Mourinho a huge fan of his all-round abilities.
‘The Special One’ has also talked up signing a top class goal-scorer at the end of the season after criticising his current crop of forwards on the back of underwhelming campaigns for Fernando Torres, Samuel Eto’o and Demba Ba.
It is understood that Chelsea representatives have met with Costa’s agent already, and more talks are scheduled for around the time Atletico meet the Londoners in Champions League action.
It is also believed that Chelsea are willing to more than triple the 25-year-old’s £50,000-per-week earnings to lure him across to Stamford Bridge.
Mourinho is keen to tie up a deal before the World Cup starts, with Costa expected to play a big role for Spain at the tournament.
The move is also unlikely to be blocked by Atletico, with manager Diego Simeone having already admitted that he will not stand in his star striker’s way if he wants to leave.
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