Sky Sports News reports that the price has been finalised between the two sides, but that a formal announcement will not be made until next month.
Jose Mourinho's side have been continually linked with the forward in recent months.
Costa has scored 36 goals in all competitions for the La Liga leaders and Champions League finalists this season.
Restore Data
| Team | P | W | D | L | F | A | GD | PTS | |
| 1 | Liverpool | 14 | 11 | 2 | 1 | 29 | 11 | 18 | 35 |
| 2 | Chelsea | 15 | 9 | 4 | 2 | 35 | 18 | 17 | 31 |
| 3 | Arsenal | 15 | 8 | 5 | 2 | 29 | 15 | 14 | 29 |
| 4 | Manchester CityMan City | 15 | 8 | 3 | 4 | 27 | 21 | 6 | 27 |
| 5 | Nottingham ForestNott'm Forest | 15 | 7 | 4 | 4 | 19 | 18 | 1 | 25 |
| 6 | Aston Villa | 15 | 7 | 4 | 4 | 23 | 23 | 0 | 25 |
| 7 | Brighton & Hove AlbionBrighton | 15 | 6 | 6 | 3 | 25 | 22 | 3 | 24 |
| 8 | Bournemouth | 15 | 7 | 3 | 5 | 23 | 20 | 3 | 24 |
| 9 | Brentford | 15 | 7 | 2 | 6 | 31 | 28 | 3 | 23 |
| 10 | Fulham | 15 | 6 | 5 | 4 | 22 | 20 | 2 | 23 |
| 11 | Tottenham HotspurSpurs | 15 | 6 | 2 | 7 | 31 | 19 | 12 | 20 |
| 12 | Newcastle UnitedNewcastle | 15 | 5 | 5 | 5 | 19 | 21 | -2 | 20 |
| 13 | Manchester UnitedMan Utd | 15 | 5 | 4 | 6 | 19 | 18 | 1 | 19 |
| 14 | West Ham UnitedWest Ham | 15 | 5 | 3 | 7 | 20 | 28 | -8 | 18 |
| 15 | Everton | 14 | 3 | 5 | 6 | 14 | 21 | -7 | 14 |
| 16 | Leicester CityLeicester | 15 | 3 | 5 | 7 | 21 | 30 | -9 | 14 |
| 17 | Crystal Palace | 15 | 2 | 7 | 6 | 14 | 20 | -6 | 13 |
| 18 | Ipswich TownIpswich | 15 | 1 | 6 | 8 | 14 | 27 | -13 | 9 |
| 19 | Wolverhampton WanderersWolves | 15 | 2 | 3 | 10 | 23 | 38 | -15 | 9 |
| 20 | Southampton | 15 | 1 | 2 | 12 | 11 | 31 | -20 | 5 |
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