Atletico Madrid make final offer for Diego Costa

Ex-Arsenal Star Paul Merson Claims Chelsea Good Enough To Win Champions League Rates Morata Better Than Lacazette

Ex-Arsenal Star Paul Merson Claims Chelsea Good Enough To Win Champions League Rates Morata Better Than Lacazette

It's been 98 days since "Chelsea striker" Diego Costa last stepped on a football pitch in a "professional" capacity, representing the Spanish national team in a meeting with Macedonia.

It has been reported Atletico have offered around £48.5m up front with the remaining cash based on performance.

Clubs are due a percentage of transfer fees for helping to train players, and the initial payment on Costa would be €2.75m, however, Atletico want Chelsea to pay that amount.

He has not appeared for the Blues since their FA Cup final defeat to Arsenal on May 27 and was linked with moves to China and Turkey during the summer.

Saints were reportedly in talks to sign the 23-year-old Argentina forward back in July, but Atletico shut the door when they could not get a deal for top target Costa done before the summer transfer window closed.

It is suggested that Chelsea are yet to respond to that latest approach for Costa, who remains on a self-imposed exile in his hometown of Lagarto as an ugly and protracted stand-off with the defending Premier League champions shows no signs of reaching an amicable conclusion.

The Italian text Costa at the end of last season telling him to find a new club, replacing the hitman with Alvaro Morata. Meanwhile, Atleti president Cerezo has spent last week denying all rumors, while Diego's whereabouts (and travel plans) were also making headlines without any tangible follow-through. Atletico are willing to pay Chelsea €55m plus a further €10m in bonuses, and whilst that's thought to be fine, it's the solidarity mechanism which is holding things up.

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