Diego Costa has signed a pre-contract with Tianjin Quanjian of the Chinese Super League, according to a report from Spanish radio.
Costa would earn a salary of $33 million per season.
Costa joined Chelsea from Atletico Madrid in 2014 and was linked to a return to Spain last summer. Costa has had a shaky relationship with Antonio Conte.
Chelsea figures to receive nearly $100 million from Tianjin Quanjian for Costa as a transfer fee.