Costa has been heavily scouted by Manchester United and he is believed to be their number one goalkeeping target.
With the club dithering on giving their final approval to David de Gea’s new contract despite having a deal in place, there are suggestions Erik ten Hag wants a new number one between the sticks.
The Portugal number one is being seen as one of the top young goalkeepers in Europe and the club are keen to take him to Old Trafford.
And according to Portuguese daily Correio da Manha, Manchester United are finalising making a move for Costa this summer.
He has a €75m release clause in his contract and the Red Devils could choose to pay that.
Costa is also said to be keen on moving to the Premier League and wants to leave Porto this summer
The Portuguese giants are resigned to losing their number one and want to confirm his departure as soon as possible.
They want to sell him before the end of the month as they want to show his sale on their balance sheet for the club’s current financial year.
