Everton were eager to sign Diego Costa from Chelsea before the striker agreed a move back to former club Atletico Madrid last week (21 September).
The Toffees failed to find an able replacement for Romelu Lukaku, who joined Manchester United during the summer transfer window and were said to be willing to part with £70m ($94.8m) to bring Costa to Goodison Park.
The Brazil-born Spain international had made it clear that he had no intention of returning to Stamford Bridge after Antonio Conte asked him to leave the club via a text message in the summer. Costa was on a self-imposed exile in his hometown in Brazil until Chelsea agreed a deal with Atletico and has since arrived in Madrid to complete the move.
Ronald Koeman was keen to sign a high profile striker and failed with a move for Arsenal's Olivier Giroud during the transfer window. The Merseyside club were aware that Chelsea's AWOL striker was for sale and were ready to offer more than the €60m (£52.9m, $71.4m) offered by the La Liga club for the striker's services.
According to the Mirror, the 28-year-old striker was not interested in moving to the north of England and was only interested in moving to his former club. Costa is expected to be confirmed as an Atletico player this week once he completes his medical and agrees personal terms with the club.
The report claims that the striker could be unveiled ahead of the Spanish capital club's Champions League clash against Chelsea on Wednesday (27 September). The former Chelsea forward was spotted in the stands during Atletico's 2-0 win over Sevilla on Saturday (23 September).
Atletico defender Felipe Luis, meanwhile, has welcomed Costa back to the club and believes the Brazilian is among the top three strikers in the world at the moment. He is confident that the former Blues star will help them challenge for trophies owing to his record in England and formerly in Spain.
"I say I am proud because a great effort has been made to bring one of the three best strikers in the world," Luis said, as quoted by the Mirror.
"Wherever he's gone he has made history, he has been champion. He comes to triumph and fight for something big and make us all better around him.
"I'm very glad that my friend is back here and now we welcome him in the best possible way," the Brazilian defender added.