Starsport understands Chelsea have been holding out for £50m for the rebel striker - with Atletico so far going only up to £45m.
The Blues have been insisting that £50m is the only figure they will accept for the Spain star, who has refused to return to training with the Blues.
Boss Antonio Conte told Costa in a text this summer he was no longer part of his plans.
Atletico want to sign him before tonight's 11pm deadline but will then have to loan him out - possibly to Spain side Las Palmas - as they serve out the last five months of their transfer embargo.
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