Chelsea to invest the £40 mill Luiz money straight into a deal for this man?

Long term striker target may be signed up as soon as possible now David Luiz's exit from the club is as good as done.

With the ink barely dry on Chelsea's record transfer sale of David Luiz to Paris Saint-Germain, it is more than likely Jose Mourinho and Roman Abramovich are already planning the move the £40 million makes possible.

As the Brazilian defender will likely be discussing whatever astronomical wages he intends to earn in Paris, Atletico Madrid will be playing their city rivals Real in the Champions League final in Lisbon.

Star striker Diego Costa may or may not have recovered from injury to feature in what will be the biggest game of his career, but regardless of his fitness it is very likely to be the last Atletico match he will be involved in.

The incoming £40 million will enable a Chelsea move for the Brazilan-born Spanish international without any FFP concerns. It is certainly a transfer that has been on the cards for some time, with various sources declaring, and then declaring again that a deal has been completed.

Costa is coming off the back of a superb couple of years in Madrid, having scored 56 goals in 95 games for the La Liga winners.

A dominant, goal-scoring centre forward has long been the missing link in Mourinho's Chelsea side, though a free spending attitude has had to be curbed somewhat given Uefa's financial governance. It has become just as important to cash in on unwanted Blues stars as it is identify new targets - proven by the decision to let Juan Mata join Manchester United in January.


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