Barca have turned their attention to the market following Marc-Andre ter Stegen's unfortunate injury during their win over Villarreal in September. The German was stretchered off and medical reports later revealed that he suffered a complete rupture in the patella in his right knee.
Ter Stegen will turn 33 before the current season ends and his age in unison with the untimely long-term injury has prompted Barcelona to look at younger goalkeepers, leading them to shortlist 25-year-old Costa as the perfect candidate.
However, they will face stern competition from Bayern, who have a 38-year-old Manuel Neuer on their books.