Liverpool have seemingly made the first move in the pursuit of Arsenal target Diego Costa after the Reds reportedly made a formal approach for the Atletico Madrid striker.

According to talkSPORT, both Liverpool and the Gunners are interested in acquiring the services of Costa, although the former have taken a significant step into securing a deal for the player.

The 24-year-old Brazilian has a buyout clause of a reported £21.8 million written into his contract with Atletico, although it is unclear if Liverpool have made an offer that would activate this option.

Costa scored 20 goals in all competitions for Atletico last season, but the summer acquisitions of David Villa and Leo Baptistao could lead to an exit from the Vicente Calderon before the transfer deadline.

Liverpool's interest in Costa is likely to have been prompted by the uncertain future of Luis Suarez, who has reportedly set a deadline of next Friday to have his future resolved.

Arsenal have made two bids for Suarez, both of which have proved fruitless, but Arsene Wenger hoped their most recent offer of £40,000,001 would be allow them to enter negotiations with the player.

Along with Arsenal, the 26-year-old Uruguay international has also been linked with Chelsea and Manchester City.

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