Everton manager Ronald Koeman has admitted he is “open” to signing Diego Costa on a loan deal this month.

The Spanish forward has made clear his intentions to leave Chelsea but Atletico Madrid – his preferred destination – are banned from making any new signings until January.

And while Everton have bolstered their squad with club record signing Gylfi Sigurdsson this week, Koeman has admitted he would still like to bring in another striker – as well as a left-sided defender.

Chelsea's possible starting XI vs Tottenham Show all 11 1 / 11 Chelsea's possible starting XI vs Tottenham Chelsea's possible starting XI vs Tottenham Thibaut Courtois - goalkeeper LONDON, ENGLAND - AUGUST 12: Thibaut Courtois of Chelsea sends the ball forward during the Premier League match between Chelsea and Burnley at Stamford Bridge on August 12, 2017 in London, England. (Photo by Dan Mullan/Getty Images) Getty Images Chelsea's possible starting XI vs Tottenham Andreas Christensen - centre-back Burnley's Irish midfielder Robbie Brady (L) vies with Chelsea's Danish defender Andreas Christensen during the English Premier League football match between Chelsea and Burnley at Stamford Bridge in London on August 12, 2017. / AFP PHOTO / Ian KINGTON / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 75 images, no video emulation. No use in betting, games or single club/league/player publications. / (Photo credit should read IAN KINGTON/AFP/Getty Images) AFP/Getty Images Chelsea's possible starting XI vs Tottenham Antonio Rudiger - centre-back LONDON, ENGLAND - AUGUST 12: Antonio Rudiger of Chelsea in action during the Premier League match between Chelsea and Burnley at Stamford Bridge on August 12, 2017 in London, England. (Photo by Michael Regan/Getty Images) Getty Images Chelsea's possible starting XI vs Tottenham Cesar Azpilicueta - centre-back Chelsea's Spanish defender Cesar Azpilicueta runs with the ball during the English Premier League football match between Chelsea and Burnley at Stamford Bridge in London on August 12, 2017. / AFP PHOTO / Ian KINGTON / RESTRICTED TO EDITORIAL USE. No use with unauthorized audio, video, data, fixture lists, club/league logos or 'live' services. Online in-match use limited to 75 images, no video emulation. No use in betting, games or single club/league/player publications. / (Photo credit should read IAN KINGTON/AFP/Getty Images) AFP/Getty Images Chelsea's possible starting XI vs Tottenham Marcos Alonso - left wing-back LONDON, ENGLAND - AUGUST 12: Marcos Alonso of Chelsea in action during the Premier League match between Chelsea and Burnley at Stamford Bridge on August 12, 2017 in London, England. (Photo by Michael Regan/Getty Images) Getty Images Chelsea's possible starting XI vs Tottenham Victor Moses - right wing-back LONDON, ENGLAND - AUGUST 06: Victor Moses of Chelsea celebrates scoring his sides first goal with Michy Batshuayi of Chelsea during the The FA Community Shield final between Chelsea and Arsenal at Wembley Stadium on August 6, 2017 in London, England. (Photo by Dan Istitene/Getty Images) Getty Images Chelsea's possible starting XI vs Tottenham David Luiz - central midfielder LONDON, ENGLAND - AUGUST 12: David Luiz of Chelsea in action during the Premier League match between Chelsea and Burnley at Stamford Bridge on August 12, 2017 in London, England. (Photo by Dan Mullan/Getty Images) Getty Images Chelsea's possible starting XI vs Tottenham Tiemoue Bakayoko - central midfielder The summer signing will make his first appearance for the Blues Getty Chelsea's possible starting XI vs Tottenham N'Golo Kante - central midfielder LONDON, ENGLAND - AUGUST 12: Ngolo Kante of Chelsea in action during the Premier League match between Chelsea and Burnley at Stamford Bridge on August 12, 2017 in London, England. (Photo by Michael Regan/Getty Images) Getty Images Chelsea's possible starting XI vs Tottenham Willian - forward LONDON, ENGLAND - AUGUST 12: Willian of Chelsea in action during the Premier League match between Chelsea and Burnley at Stamford Bridge on August 12, 2017 in London, England. (Photo by Michael Regan/Getty Images) Getty Images Chelsea's possible starting XI vs Tottenham Alvaro Morata - forward LONDON, ENGLAND - AUGUST 12: Alvaro Morata of Chelsea makes his way onto the pitch during the Premier League match between Chelsea and Burnley at Stamford Bridge on August 12, 2017 in London, England. (Photo by Dan Mullan/Getty Images) Getty Images

When asked during a press conference whether those signings would need to be permanent or could be temporary, Koeman replied, “Is that about Costa?!”, seemingly in reference to comments made by Joey Barton about the wantaway Chelsea forward’s situation.

"Of course you like to sign players for the future, but if you can get the best one that way, then why not?” the Dutchman added.

“That’s for six months, the season, two years.

“It’s difficult ­because it needs to be a quality player, or a young player who can develop or improve.

“We have the possibility maybe to sign good players, but we don’t play in the Champions League – and that sometimes makes things very difficult.”

Costa has spent the summer at his parents’ house in Brazil and, while he has been using a personal trainer, a loan deal has been suggested as a way for him to gain match fitness ahead of a move to the Spanish capital in the New Year.

The 28-year-old released a statement on Thursday claiming his situation at Chelsea – whom he accused of treating him like a “criminal” – was close to being resolved and that he would return to Atletico this season.

“My destination is already made. I must return to Atletico Madrid," he said in a statement.

"It turns out that Chelsea does not want to release me. But I believe that this situation will be resolved now on my return to Spain.”