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Spanish giants Atletico Madrid are willing to offer just £22m plus add-ons to re-sign Diego Costa from Chelsea this summer.
The Spain international is no longer in the Blues' plans after he received a private text message from Antonio Conte urging him to leave Stamford Bridge.
Costa could have left for Chinese club Tianjin Quanjian for £76m back in January, and this is likely to come to haunt the Blues, who are now looking at a financial loss.
According to The Mirror, Atleti have offered to pay an initial fee of just £22m in order to pursue the services of the Brazilian-born star.
However, Chelsea are hoping to recoup the entire £32m paid to Atleti three years ago, and this has put a break on the ongoing discussions.
Atleti were prepared to sanction nearly twice the sum last summer, but Chelsea had no intention to sell Costa despite him having struggled during the 2015/16 season.
Costa bagged 20 goals during the Blues' title triumph last term, but he faced a rough patch in the second half of the campaign following a bust-up with Conte in training.
Should Atletico Madrid re-sign Costa, they will loan him out to a suitable club where he could maintain his match fitness with their transfer ban only due to conclude in January.
Written by Sri Aswin
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