Diego Costa is closing in on a return to Brazil to play for Palmeiras.

The 32-year-old, who was released by Atletico Madrid in January, is in negotiations with the biggest club in his hometown of Sao Paulo.

Palmeiras have offered him a two-year deal worth around £2.6m per year after tax.

The player is currently in Brazil.

Costa had been in talks with clubs in Turkey, Qatar and Saudi Arabia since leaving Atletico.

Saudi Arabian side Al-Shabab came closest to meeting his requests, but no club was able to agree terms.

He had also been offered to clubs in the Premier League, with one top-six team offering him a deal until the end of the season, which was turned down.

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