Atletico Madrid have made Chelsea a renewed offer for AWOL striker Diego Costa - for a club record figure.
The Spain international remains in Brazil, in his hometown of Lagarto, as he continues his standoff with the Premier League champions.
The 28-year-old hasn’t played for 98 days, since featuring for Spain against Macedonia in a World Cup qualifier in June.
There is no way back for the player at Stamford Bridge, with Antonio Conte wanting rid and the player himself only interested in joining former club Atleti.
Atletico’s transfer ban has left the player in limbo over the summer.
Whereas fellow Spanish international Vitolo was purchased from Sevilla before being loaned to Las Palmas until the new year, Atletico haven’t been able to get close to a deal.
So far negotiations have yielded little, with Chelsea having refused to budge over their valuation - particularly in light of the player’s continued absence.
According to Marca, Atletico's frustrations have now led to a final ‘take-it-or-leave-it’ offer - the biggest in their history.
Los Rojiblancos have readied a £48.4million (€55m) initial offer, plus a further £8.8million (€10m) in add-ons. Under FIFA rules - notably 'The Regulation on the Status and Transfer of Players’ - Atletico will receive 5 per cent (£2.4m) off that fee back as part of solidarity payments’.
The deal for Costa outstrips the record fee Atletico paid to take Radamel Falcao from Porto in 2011.
Atletico had originally wanted to unveil Costa at the grand opening of their new stadium, the Wanda Metropolitano, on Saturday evening.
Atleti won 1-0, with Antoine Griezmann scoring the only goal against Malaga. Griezmann was partnered in attack by Angel Correa, with Fernando Torres, Luciano Vietto and Kevin Gameiro all on the bench.
