The 27-year-old cost the Whites £16million last summer following an obligation to purchase him at the end of his season-long loan from Wolves.
However, it hasn’t gone to plan for the Portuguese forward, who has become a bit-part player under head coach Marcelo Bielsa this season.
As reported by The Athletic’s Phil Hay, Victor Orta is looking to sign five players in the upcoming transfer market.
He said: “I’m told they’ll look at signing around five players in the summer.
"The numbers can’t be wild because a) good players at this level are expensive and b) if Bielsa stays on, he doesn’t like massive overhauls. But I think we can all see what needs to be done."
And, as a way of raising some extra funds, Costa has been earmarked as a potential sellable asset – according to Football Insider.
It is claimed Bielsa does not expect to recoup the fee paid to Wolves for the attacker but is open to offers.
Meanwhile, Leeds-linked Nicolas Nkoulou has no intention of extending his contract at Torino, which expires this summer, as per Calciomercato.
Nkoulou, 30, is already known to Bielsa having coached him at Marseille. Contact between the Whites and Nkoulou is said to be “increasingly intense”.
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