Chelsea are ready to move sweep into negotiations with Atletico Madrid over a swap deal that sees Antoine Greizmann move to Stamford Bridge.
The London club are ready to offer Diego Costa and cash for the Frenchman.
Costa remains unhappy at Chelsea and has sought a move to his former side although a deal could not be struck during the summer transfer window.
The forward’s future is certainly not with Chelsea under the stewardship of Antonio Conte and could relish a return to Madrid.
However, Chelsea would take adavatge of his interest and that of Atletico to be reunited, and would tempt the Spanish with fee that matches the release clause of Greizmann according to the Sun.
Greizmann’s release clause dropped from £183m to £91.5m after he couldn’t move last summer as he still wants out of the club.
The Sun’s report say Chelsea may only spend £70m for Greizmann if Costa is added to cash payment as Atletico are only ready to pay half of the £50m Chelsea want for the French attacker.
The total sum laid will be a bargain for the Premier League champions after a frenetic transfer window that saw players signed for over €200m.
Barcelona, having lost Neymar to PSG this summer, have shown interest in the 2016 third best player in the Ballon D’Or awards, as have Manchester United.
Chelsea face competition to land their new target, but could carry the advantage into a possible bidding frenzy as they hold in their possession, a target of Atletico.