Chelsea are well on their way to rebuilding a squad that is capable of returning to the forefront of world football next season.
The arrivals of N’Golo Kante and Michy Batshuayi are a huge boost to the Blues’ hopes of returning the Premier League crown to Stamford Bridge next season.
But in the wake of Antonio Conte securing two of his most coveted transfer targets of the summer, the Italian looks set to lose one of his key players in Diego Costa just over a fortnight ahead of the new season.
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The striker’s potential return to Spain has proved one of the perennial transfer sagas of the summer and it seems a deal between Chelsea and Atletico is at last all but completed.
This is according to The Sun, who claim executives at the La Liga club are putting the final touches on a £40 million bid to bring Costa back to the Vicente Calderon.
Chelsea have reportedly accused Atletico of tapping up the 27-year-old while he has three years left to run on his five-year contract at Stamford Bridge.
It is believed Conte wants to keep the Brazil-born Spaniard on the books at Chelsea but has stopped short of guaranteeing he will be at the club next season.
The prospect of Costa heading for the exit door is becoming increasingly feasible after the Blues recently stepped up their pursuit of Romelu Lukaku with an unsuccessful £57 million bid.
Atletico boss Diego Simeone, who is currently guiding his squad through their pre-season preparations in Australia, allowed Costa to join Chelsea for £32 million in July 2014.
The Blues hitman netted 20 league goals during his first season in west London, playing a vital role in their march to the Premier League title under Jose Mourinho in 2014-15.
Costa lost his way last term with just 12 goals to show from 28 appearances, but his return to form in the second half of the campaign reminded the doubters of his supreme quality in the box.
With Antoine Griezmann, Fernando Torres and Angel Correa already among his attacking options for next season, Simeone could build a strike force to rival some of the deadliest in world football if he manages to lure the Chelsea man back to Madrid.
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