Atletico Madrid have lodged a final 'take it or leave it' offer worth £57.25m for Chelsea outcast Diego Costa.
According to Marca, the Spanish club are ready to make him their most expensive player ever but will refuse to go any higher should Chelsea turn it down.
It has been reported Atletico have offered around £48.5m up front with the remaining cash based on performance.
Costa has been out in the cold at Stamford Bridge ever since he was reportedly told by manager Antonio Conte that he was no longer part of his plans - via text message.
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.
However his former club Atletico always looked like his most likely destination despite them being handed a transfer embargo until January by European football's governing body, UEFA.
Now they are willing to break the bank to sign Costa, who they sold to Chelsea for £32m in July 2014.
The Premier League club, meanwhile, have brought in Alvaro Morata from Real Madrid, who has since been leading the line in attack.
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