The Blues are closing in on a €40 million deal for the striker, with the Atletico Madrid coach admitting the London side have the financial power to force such a move through
Goal exclusively revealed on April 17 that the Premier League side were close to agreeing a €40 million deal for the Brazil-born forward following a series of meetings for representatives from both parties.
Simeone conceded last week that his side were powerless to stop Costa being sold to a club of Chelsea's financial might and underlined this belief on Monday.
He told reporters: "I wouldn't be surprised at all if a financially powerful team was able to acquire a great player like Costa. Why? Because Diego is different and he's at his very best."
Atletico welcome Chelsea to the Vicente Calderon on Tuesday for the first leg of their Champions League semi-final, and Simeone has talked up Jose Mourinho's attacking talent ahead of the tie.
"In my opinion, Ba, Fernando and Eto'o are great champions," he continued. "[They] have proved hundreds of times, in all the cups they’ve won - Champions Leagues, World Cups and more - that they are huge talents."