Arsenal have also made an offer for Liverpool target, Diego Costa.

The transfer window this summer is certainly a tangled web and an article in Spanish newspaper "Marca" today explains this further. We all know that Arsenal have made bids for Luis Suarez and that Liverpool are interested in Diego Costa, who they want to play alongside Suarez, but Marca reckon that Arsenal have also bid for Costa.

They say that the first bid came from Arsene Wenger's side but they don't think it was as high as his clause of €25m, which Liverpool's was. The decision to leave rests firmly with the player, Atletico Madrid are not keen to sell and Costa's agent, Jorge Mendes, is unlikely to force the issue this time.

Mendes has been trying to build relations with Atletico Madrid recently and that doesn't quite work if he takes all their best players away.

It will take Costa wanting a move to make a transfer happen. Marca say that Liverpool are prepared to treble the forward's wages and that Costa could be tempted by the financial offer. He's very happy in Madrid and recently got a Spanish passport, but Marca reckon that he could feel undervalued. To stay, it's pretty clear that Costa would want some kind of pay rise and that would enable Atletico to up his buy-out clause.

The 24 year old is likely to have a bigger role to play this season, following the exit of Falcao, and Atletico won't want him to stay, but then have the possibility of an exit hanging over them all season.

If Arsenal fail to get Luis Suarez from Liverpool then there's every chance Wenger will go back in for Costa, if the forward hasn't arrived at Liverpool himself by that stage!