Chelsea have put a price tag of £130m on Diego Costa and believe they can realise what would represent a global record transfer fee before the year is out. Contrary to briefings that Roman Abramovich would not countenance selling his club’s leading scorer during the current transfer window, The Sunday Times understands Chelsea have been open to a deal this month.

The Premier League leaders’ thinking on the Spain striker has been influenced by the scale of money on offer from suitors in the Chinese Super League (CSL) and the Brazil-born player’s unhappiness with his conditions at Stamford Bridge. As first reported by The Sunday Times last April, Costa, 28, has been targeted by rich Chinese clubs since last season.

Chelsea’s decision to sell Oscar