Atletico Madrid are pushing Chelsea to settle on a fee over Diego Costa's sale.

The Mirror says so far negotiations have yielded little, with Chelsea having refused to budge over their valuation - particularly in light of the player's continued absence.

And Marca reports Atletico's frustrations have now led to a final 'take-it-or-leave-it' offer - the biggest in their history.

Los Rojiblancos have readied a £48.4million (€55m) initial offer, plus a further £8.8million (€10m) in add-ons. Under FIFA rules - notably 'The Regulation on the Status and Transfer of Players' - Atletico will receive 5 per cent (£2.4m) off that fee back as part of solidarity payments'.