The Brazilian-born forward is thought to be José Mourinho’s top transfer target at Stamford Bridge.
Despite links to Luis Suarez, Gonzalo Higuain, Wayne Rooney and Radamel Falcao, it is thought that Chelsea want Spain international Diego Costa the most.
The 25-year-old is enjoying another stunning season in La Liga and has scored 21 goals in 26 matches, establishing himself as one of the best forwards in Europe.
Real Madrid and PSG have also been linked with the player but Chelsea have an excellent relationship with Atletico after loaning them goalkeeper Thibaut Courtois.
Chelsea are thought to value Costa at £27million – an amount below his release clause, but a fee that could be accepted if the player pushes for a move away from the Vicente Calderon.
