Costa had previously claimed Chelsea were pricing him out of a move to Atletico but the Spanish side are prepared to meet the Blues’ valuation.
Chelsea have reportedly agreed a fee with Atletico Madrid for want-away striker Diego Costa that could see them net £50million.
Madrid-based newspaper AS claims Atleti will pay £41m up front for the exiled Spanish international with another £9m in potential add-ons to come at a later date.
Costa had accused Chelsea of pricing him out of a move as the Spanish club, who are under a transfer ban until January, tried to secure a cut-price £30million deal.
Atleti will be unable to register Costa until 2018, but will look to get him a six-month loan elsewhere to get him some playing time.
Costa has been training in Brazil after refusing to report to Chelsea following Antonio Conte telling him he was not needed via text
Spanish publication Radio Estadio claim both clubs have reached an agreement for Costa to return to the capital.
The report states Atletico will pay £50m in total for his services that includes £9m in bonuses.
However, Atletico are not willing to pay the fee until Chelsea and Costa come to an agreement.
Chelsea have already fined Costa £300,000 for his behaviour that has seen him refuse to return to training.
And Atletico want Chelsea to end their feud with Costa before they cough up the money and finalise a deal.
Costa explained his reasons for not following Chelsea’s orders in a statement yesterday.
“We’re still negotiating, they have to decide what’s going to happen to me,” Costa said.
“I have two years of contract with them and I hope it is resolved as soon as possible because I need to play.
“While they do not define my situation, I started the training on my own.
“I just will not stay in a place where they do not want me.”