The transfer window still has three months to go, but we may have already seen some of the most ridiculous spending.

Manchester City are forking out a combined £78million for Bernardo Silva and Ederson and it's unlikely that they'll be the last deals to raise a few eyebrows.

Chelsea and Manchester United will no doubt also be investing heavily in their respective squads.

Other clubs must be tempted to give up before the season has even started.

It's a breath of fresh air when teams try and work within a limited budget, even if it's becoming increasingly difficult for them to compete with Europe's financial giants.

Atletico Madrid appear to be operating in such a way. They are yet to officially have their transfer ban lifted by FIFA, though it's expected they'll soon be free to sign players.

However, amidst that embargo, it seems they may have forgotten how the market actually works.

Atleti's stance is going to cause problems 

The Independent report that they are keen to re-sign Diego Costa from Chelsea, which on paper, sounds like a match made in heaven.

The Spain international fooled no-one when he kissed the badge on his shirt following his goal in the FA Cup final.

Chelsea are expecting him to move on, and the only real question is whether he's headed back to Atleti or towards the riches of the Chinese Super League.

There is one major obstacle in all this, though, and the La Liga club's grasp on reality has to be questioned. It's claimed they are only planning to offer £20million for their former player, for whom they received £32million in 2014.

Simeone has other targets 

Perhaps they're relying on player power, as it's thought Costa would like to return to the Spanish capital. Even so, the idea of Chelsea allowing him to leave for such a derisory fee sounds rather ludicrous.

The 28-year-old contributed 22 goals in all competitions this season so his value shouldn't be underestimated.

It's fair to say that unless Atleti up their potential bid, a deal between the two clubs is almost certainly not going to materialise.

Diego Simeone has other targets in mind should that scenario arise; Alexandre Lacazette is one, while Jamie Vardy is the slightly more surprising candidate, per the same source.

Frustratingly, it would actually be the perfect homecoming for Costa, but for £20million, it's hard to envisage it happening.

How much is Diego Costa worth? Have your say in the comments.