Everton have been strongly linked with the Atletico Madrid front-man, who is well known in the Premier League after his time with Chelsea.
Everton are said to be keen on Costa, despite him not being their typical target.
And Costa, who cost Atleti £40 million two years ago (The Sun), would be open to move to Goodison Park, even though Marco Silva’s side do not have European football on offer.
Whether Everton will now make a bid for Costa remains to be seen, but there is said to be a willingness on the striker’s behalf to sign up.
Silva has previously said that Everton would make exceptions to their transfer policy which sees them target younger players, if the right player came up.
Costa may well just be the player for Everton to make an exception for as they need a goalscorer.
The Toffees lacked a number nine last season, even if Dominic Calvert-Lewin did a credible job up top.
If Costa did join Everton he would surely increase their scoring threat, and that could be crucial for the season ahead.
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