The club is ready to accept an offer for Costa far below what they hoped to recoup for the Spain international.
Antonio Conte has declared Costa surplus to requirements at Stamford Bridge.
He has been linked with a return to Atletico Madrid.
But the Spanish side or any other club will only pay up to £30 million, considerably lower than the £50m price tag Chelsea had placed on their 2016-17 top scorer.
This according to Sun UK, is because the Blues are desperate to sell the player.