Spain international is second top scorer in La Liga.
Chelsea will use the funds from the expected big-money sale of wide man Juan Mata to Premier League champions Manchester United in order to fund the purchase of highly rated Atletico de Madrid front man Diego Costa, according to reports in the Daily Mail.
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The west London club are currently in face-to-face negotiations with the Red Devils over the sale of their brilliant Spain international, with reports on Wednesday suggesting that United had lodged a bid worth £35m with the Blues for Mata.
However, it is also believed that the Uefa Europa League holders are holding out for a sum closer to the £40m mark for the 25-year-old, although either way the move is still expected to go through before the January transfer window slams shut for business for the season once again at the end of the month.
And then Chelsea are expected to use all the proceeds from Mata’s sale to United to lure in-form Atletico striker Costa to Stamford Bridge, although the Premier League giants are not confident of being able to persuade the high-flying Liga outfit to part company with the Brazil-born attacker this month, with it more likely that Costa will move to west London next summer.
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