Chelsea striker Costa is understood to have been offered £650,000-a-week AFTER tax which is the most lucrative contract in the world.
Costa met with agent Jorge Mendes and representatives of the club last week where it was believed they agreed a deal in principle.
Reports in Spain claim he has signed but sources insist he has not yet put pen to paper but it seems certain Costa will move to China.
Report revealed the stunning new Chinese offer two weeks ago; and the fear at Chelsea that was the reason his form had dipped during their title run-in.
Costa has now broken his scoring drought and is making it clear he will carry on giving full commitment until the end of the season but has already admitted publicly that he is unsettled in London.
Chelsea had begun moves to offer him a new deal before Christmas but that was shelved after he had a bust-up with Antonio Conte in January after having his head turned by an offer from Tianjin.