Despite being banned by FIFA from registering new players until January 2018, Atletico want to agree a deal which will take the Spanish international back to La Liga.
Costa kept in touch with the Madrid hierarchy during his time in London. Chelsea boss Antonio Conte, told the striker via text that he had no future at Stamford Bridge and in a move which ensured there would was little prospect of a reconciliation, Costa made the messages public.
Atletico’s woes were eased when Antonio Griezmann refused to leave the club through loyalty, and Costa is returning for similar reasons. It underlines the bond Diego Simeone builds with his players and why the highly-rated Saul Niguez recently committed to the club for another eight years.
Costa scored 43 goals in 94 Primera Liga matches during his first spell at the Vincente Calderon, a record he continued at Chelsea with 52 goals in 89 Premier League matches.
Atletico are moving to their new home, Wanda Metropolitano Stadium, this summer and a big name signing will give the team the boost it needs as it settles into its new surroundings.