According to Spanish outlet AS Chelsea have received an offer from Atletico Madrid for ex-striker Diego Costa but the Blues have rejected the offer which was about €45 million (£34.2m).They claim that Diego Simeone has ordered the club to make a final push for their former striker in a meeting last Thursday but Chelsea have rejected the offer.

It’s also reported that Atletico Madrid are willing to use Jackson Martinez as part of the offer, but Chelsea will not entertain a swap deal.

Atletico Madrid had been slapped with an 18-month transfer ban by FIFA beginning this summer, for violating the regulations but the transfer ban has now been temporarily lifted after an appeal from the club. But, the ban can be imposed once again if that appeal is rejected and maybe that is why Atletico are trying to shop now.

Atletico Madrid’s bid is not a bolt from the blue as the club had enquired about the striker’s availability earlier in the window.

Costa had a miserable first half of the season and it seemed that he had fallen out of favour with Jose Mourinho but under interim manager Guus Hiddink, Costa has found his goal-scoring form having netted 6 times in his last 6 games for the Blues which reportedly the reason for Roman Abramovich’s refusal to let go of him.

Diego Costa however did not rule out a return to the Vicente Calderon. Last month when he was asked about whether he could return to Atletico on Spanish radio station Onda Cero, Costa said: “You never know.

“Look at how well Filipe Luis is doing. Life is full of surprises. I always wish Atletico the best and always follow them and support them from afar.”