Diego Costa featured in Chelsea's pre-season friendly against Sydney FC on Tuesday but there has been speculation linking him with a return to Atletico Madrid, as per Marca.
The Madrid-based sports daily newspaper reported that Costa is prepared to take a significant drop in wages in order to pave the way for a chance to work with Diego Simeone once more.
Sky Sports' Spanish football expert Guillem Balague says Atletico Madrid will be looking for a striker this summer with Mandzukic and David Villa set to leave the Vicente Calderon, but it won't be Costa.
Balague insists that Atletico would not be able to afford to bring Costa back even if they wanted to.
"Atletico Madrid are not aware at all of that to be the case," Balague told Sky Sports.
"In any case a pay cut would still be too much for Atletico Madrid.
"One of the main reasons why Costa left was because of the contract he was going to get at Chelsea. I don’t particularly believe the story. Atletico Madrid are looking for a new striker, they want to sell Mandzukic and they want Villa to go to Villarreal. They are looking for a striker - but not in London."
Apart from injuries it has been a season to remember for Diego Costa. From winning the Premier League to scoring 20 goals in 24 league appearances, the 26-year-old had a big impact on Jose Mourinho's side.
If what Balalgue says is to be believed, the Chelsea faithful know an injury free campaign from Costa will drive them further towards a consecutive title triumph.