Atletico Madrid forward Diego Costa will cost Arsenal in excess of £32m in the January transfer window should the Premier League leaders wish to bolster their attack in the New Year, according to The Evening Standard.
Costa has scored 21 goals this season for Atletico since being charged with replacing Radamel Falcao as the fulcrum of the attack and is among the hottest strikers in Europe.
With Arsenal suffering from depleted resources in attack, with Olivier Giroud and Nicklas Bendtner the only recognised forwards available, Arsene Wenger is reportedly keen to add to his artillery to bolster the club's charge towards the Premier League title.
Having played for Atletico in the Champions League already this season the Spanish international would be cup tied for the knock-out phase however his contribution could be significant towards securing Arsenal's first league title for a decade.
Arsenal lead Liverpool by two points heading into the festive schedule where games against Chelsea, West Ham United and Newcastle United are expected to shape their season.
The Gunners face Bayern Munich in the Champions League second round, therefore a third forward in the form of Costa would help Wenger prioritise both competitions without jeopardising the fitness of Giroud, who has started all but one of the club's domestic and Champions League games.
Wenger has made no secret of the fact he wants another forward in his squad after twice bidding for Luis Suarez in the summer while Bendtner's contribution, despite scoring in his only Premier League start of the season against Hull City, has been lacklustre.
The Dane attempted to force his way out of Arsenal in the summer and criticised Wenger for eventually calling the move off after the club failed in their attempts to loan Demba Ba from Chelsea.
Concerns are rife over Giroud's workload this season having played such a significant portion of the campaign and the club would do well to ease the pressure on the Frenchman ahead of the sharp end of the season.