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 | 29 | 21 | 7 | 1 | 69 | 27 | 42 | 70 |
| 2 | Arsenal | 29 | 16 | 10 | 3 | 53 | 24 | 29 | 58 |
| 3 | Nottingham ForestNott'm Forest | 29 | 16 | 6 | 7 | 49 | 35 | 14 | 54 |
| 4 | Chelsea | 29 | 14 | 7 | 8 | 53 | 37 | 16 | 49 |
| 5 | Manchester CityMan City | 29 | 14 | 6 | 9 | 55 | 40 | 15 | 48 |
| 6 | Newcastle UnitedNewcastle | 28 | 14 | 5 | 9 | 47 | 38 | 9 | 47 |
| 7 | Brighton & Hove AlbionBrighton | 29 | 12 | 11 | 6 | 48 | 42 | 6 | 47 |
| 8 | Fulham | 29 | 12 | 9 | 8 | 43 | 38 | 5 | 45 |
| 9 | Aston Villa | 29 | 12 | 9 | 8 | 41 | 45 | -4 | 45 |
| 10 | Bournemouth | 29 | 12 | 8 | 9 | 48 | 36 | 12 | 44 |
| 11 | Brentford | 29 | 12 | 5 | 12 | 50 | 45 | 5 | 41 |
| 12 | Crystal Palace | 28 | 10 | 9 | 9 | 36 | 33 | 3 | 39 |
| 13 | Manchester UnitedMan Utd | 29 | 10 | 7 | 12 | 37 | 40 | -3 | 37 |
| 14 | Tottenham HotspurSpurs | 29 | 10 | 4 | 15 | 55 | 43 | 12 | 34 |
| 15 | Everton | 29 | 7 | 13 | 9 | 32 | 36 | -4 | 34 |
| 16 | West Ham UnitedWest Ham | 29 | 9 | 7 | 13 | 33 | 49 | -16 | 34 |
| 17 | Wolverhampton WanderersWolves | 29 | 7 | 5 | 17 | 40 | 58 | -18 | 26 |
| 18 | Ipswich TownIpswich | 29 | 3 | 8 | 18 | 28 | 62 | -34 | 17 |
| 19 | Leicester CityLeicester | 29 | 4 | 5 | 20 | 25 | 65 | -40 | 17 |
| 20 | Southampton | 29 | 2 | 3 | 24 | 21 | 70 | -49 | 9 |
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