Atletico have made a "final offer" of €55m, with a further €10m in add-ons, for Chelsea striker Diego Costa.
Atletico have made a "final offer" of €55m - with a further €10m in add-ons - for Chelsea striker Diego Costa, according to Marca.
Some at the club were reportedly hopeful that a deal would be agreed in time for an announcement at the club's new Wanda Metropolitano stadium.
But Chelsea continue to prove stubborn negotiators due to the rebellious behaviour of last season's top scorer.
Atletico are determined to see Costa return to Madrid, and have made an offer that would comfortably break their transfer record.
The Spanish international's future at Stamford Bridge appears to be all but over, and Los Colchoneros are adamant that their latest bid is more than acceptable. There is, however, believed to be an issue surrounding loyalty payment which could be holding up any potential deal.
Chelsea are reluctant to pay Costa the 5% of any transfer fee, which he would be owed due to a clause in his contract.
The Blues have reportedly suggested that Atletico pay the fee, which at the value of the latest bid would equate to around €2.75m, but the Spanish club have categorically refused.
Marca claim that, once the issues is resolved, Costa should complete his long-awaited switch to Atletico ahead of the January transfer window.
The former Rayo Vallecano striker will be severely short of match fitness upon his arrival, having not played a competitive game in 98 days and counting.
The deal to sign him will eclipse the fees paid for Falcao, Jackson Martinez and Antoine Griezmann.