The Rossoneri boss Clarence Seedorf is a huge admirer of the Spain international and he plans to make an assault on the player in case Mario Balotelli leaves San Siro.
Diego Costa has a €38 million release clause in his deal at Vicente Calderon, and everything suggests he will only leave Atletico if a club match the buy-out clause.
AC Milan officials, nonetheless, believe the 25-year-old offers a good value for money given his amazing scoring record.
Diego Costa has been in stunning form this season, bagging a total of 27 goals in 38 competitive appearances for los Colchoneros.
And even if he remains adamant he is perfectly happy at Vicente Calderon, Atletico will have a real battle on their hands in an attempt to keep hold of their prized asset.