The 30-year-old Brazilian is one of the players Serie A champions Juventus have been ready to sell in the ongoing transfer window.
While he has attracted interest from a host of clubs in Italy and elsewhere, Costa is claimed to have rejected moves to a number of teams.
The Brazil international’s stance has proven to be a stumbling block to Juventus’ efforts to move him on in the current transfer window.
According to Italian daily Corriere Torino, Costa will only leave the Bianconeri for a move to Premier League giants Manchester City.
The winger is said to be keen for a reunion with Guardiola, who he worked with for a year at German Bundesliga club Bayern Munich.
However, it is unclear if the Citizens would be willing to make a move for Costa this window, having not registered an interest in the player so far.
It also remains to be seen if the 30-year-old will change his mind late in the window and agree to move elsewhere should Manchester City not make an approach.
