Chelsea could swoop for Diego Costa during the next transfer window, with The Sun reporting that the Atletico Madrid star features on Jose Mourinho's summer transfer wishlist as he prepares to spend heavily on a new striker.
Those reports further claim that the popular Portuguese manager - who masterminded a quite superb 1-0 victory over Manchester City at the Etihad Stadium on Monday evening - will break the bank to solve the club's striker problem and that the club could be willing to spend as much as £40 million in the process.
25-year-old Costa, who returned to Atletico during the summer of 2010 following a one-year stint with Real Valladolid, has been in lethal form this season, significantly boosting his side's title bid with 20 goals in 22 La Liga games under Diego Simeone.
The Brazilian-born talisman has been the subject of sustained transfer rumour in recent weeks/months, with reports in January suggesting that Chelsea could even make him their primary transfer target and that Arsenal were also interested in a player who has a buyout clause of £32 million in his current contract at the Vicente Calderon.
A Chelsea move for Costa in the summer now appears to be a distinct possibility, with it clear that Mourinho requires a significant upgrade on the disappointing trio of Samuel Eto'o, Fernando Torres and Demba Ba.
With many fans perhaps expecting two of that aforementioned three to depart Stamford Bridge this summer (the out-of-contract Eto'o and disappointing Ba), a switch for a player of Costa's quality would certainly appear to make a great deal of sense as Mourinho reportedly seeks to elevate Chelsea from title contenders to champions.
Arsenal are also badly in need of a new striker, however, with long-serving boss Arsene Wenger having neglected to provide suitable cover for formidable Frenchman Olivier Giroud during the January window.
Although Arsenal are not exactly renowned for lavishing exorbitant sums on players, it is clear that they will need to drastically improve their options in the final third this summer with the likes of Nicklas Bendtner and Yaya Sanogo clearly not capable of providing adequate cover for Giroud in the long-term.