The 27-year-old cost the Whites £16million last summer following an obligation to purchase him at the end of his season-long loan from Wolves.
However, it hasn’t gone to plan for the Portuguese forward, who has become a bit-part player under head coach Marcelo Bielsa this season.
As reported by The Athletic’s Phil Hay, Victor Orta is looking to sign five players in the upcoming transfer market.
He said: “I’m told they’ll look at signing around five players in the summer.
"The numbers can’t be wild because a) good players at this level are expensive and b) if Bielsa stays on, he doesn’t like massive overhauls. But I think we can all see what needs to be done."
And, as a way of raising some extra funds, Costa has been earmarked as a potential sellable asset – according to Football Insider.
It is claimed Bielsa does not expect to recoup the fee paid to Wolves for the attacker but is open to offers.
Meanwhile, Leeds-linked Nicolas Nkoulou has no intention of extending his contract at Torino, which expires this summer, as per Calciomercato.
Nkoulou, 30, is already known to Bielsa having coached him at Marseille. Contact between the Whites and Nkoulou is said to be “increasingly intense”.
Here are the latest headlines surrounding Leeds and their Premier League rivals:
1. Spurs & Arsenal approached over Vasquez
Tottenham Hotspur and Arsenal have been approached to see if they are interested in signing Real Madrid winger Lucas Vasquez, who is out of contract at the end of the season. (Daily Mirror) Photo: Emilio Andreoli
2. Leicester join Bissouma race
Leicester City have joined Arsenal in the race for Brighton and Hove Albion midfielder Yves Bissouma. The Foxes hope the pull of Champions League football will tempt the 24-year-old to the King Power Stadium. (Daily Mirror) Photo: MIKE HEWITT
3. West Brom consider Wilder
West Bromwich Albion will offer Chris Wilder the chance to take over at the Hawthorns with Sam Allardyce likely to leave if the Baggies are relegated to the Championship. (Daily Star) Photo: RICHARD HEATHCOTE
4. Jokanovic is Blades' top target
Sheffield United have identified former Fulham and Watford promotion-winning manager Slavisa Jokanovic as their top candidate to succeed Chris Wilder at the end of the season. (The Sun) Photo: GEOFF CADDICK
5. Newcastle players demand Charnley talks
Several Newcastle United players are demanding face-to-face talks with Lee Charnley after being left shocked at Mike Ashley’s decision not to sack Steve Bruce following the 3-0 defeat at Brighton on Saturday. (Football Insider) Photo: Catherine Ivill
6. Magpies scout Accrington goalkeeper
Newcastle United are scouting Accrington Stanley goalkeeper Toby Savin. Manchester United have also checked in on the 20-year-old, who has started 20 games in League One this term. (The Sun) Photo: Lewis Storey