Atletico Madrid have tabled a €25 million offer for Chelsea striker Diego Costa.
The Spain international is ready to return to Atletico, despite their summer market transfer ban meaning he won't be eligible to play until the New Year.
Costa is pushing for a deal from his end, while Atletico have now shown their hand.
The offer has left Chelsea disappointed, particularly after turning down over €85 million in January from China's Tianjian Quianjian.
Intensifying negotiations between the two clubs is Costa, who is reluctant to turn up for preseason at Cobham.