Spanish champions Atletico are close to completing the sale of Diego Costa to Chelsea and want to use the money on a bid for Negredo. The Costa deal could even be announced today - paving the way for an official offer for Negredo. City striker Negredo enjoyed a successful start to his career at the Etihad before suffering a big dip in form. He is currently on holiday in Ibiza but is aware of Atletico's interest. Their offer is expected to include additional performance-related payments which could push the final fee even higher.