Chelsea have agreed a £50million fee with Atletico Madrid for Diego Costa, according to reports in Spain.
The Brazil-born hitman is on strike in his homeland as he tries to secure a return to La Liga.
Spanish daily AS claims Atleti will pay £41m up front for Costa with another £9m in potential add-ons as the Blues turn a healthy profit on last season’s top scorer.
Chelsea were accused of pricing the Spanish international out of a move as Stamford Bridge chiefs held out for their asking price.
The Spanish outfit were trying to secure a cut-price £30m deal but appear to have caved to the Blues’ demands as they seek to add firepower.
Atleti will be unable to register Costa until January after they were hit by a transfer ban.
But they may be able to secure a six-month loan deal to get him playing time – which will boost his hopes of making Spain’s World Cup squad.
Costa has been training in Brazil after refusing to report to Chelsea following Antonio Conte telling him he was not needed via text.
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And the angry striker has hit out at his treatment is a series of explosive interviews.
He accused Chelsea of treating him like a “criminal” and insisted Antonio Conte was distant and lacked charisma.
Costa has netted 59 goals in 120 games since joining the Blues from Atleti in 2014.
But reports of a big-money bid from China caused a rift between himself and Conte in January and the pair’s relationship did not recover.
The powerful goalscorer netted 20 times last season to inspire the Blues to the title but his Italian boss decided to move him on and landed Alvaro Morata as a replacement.