The Daily Mail says Mourinho will raid Roman Abramovichâ€™s treasure chest this summer as he looks to put the finishing touches on his Chelsea grand plan.
The Spain international, who scored a vital penalty in Atleticoâ€™s 3-1 Champions League semi-final win on Wednesday, is a long-term target for the Blues.
Contact between both clubs about a summer switch to London for Costa has already taken place.
The Stamford Bridge club are also monitoring Bayern Munich striker Mario Mandzukicâ€™s position.
Robert Lewandowskiâ€™s pending move to the Allianz Arena has left Mandzukicâ€™s future uncertain.
Likewise, Chelsea are taking a watching brief on Edinson Cavaniâ€™s future at Paris St Germain, while a return for Didier Drogba could provide a romantic solution to Mourinhoâ€™s striker dilemma with the striker considering his future at Galatasaray.
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