But speaking after Madrid's' 3-2 friendly win at Brighton, Simeone said: "I don't want to comment too much".
Spain global Costa has seen a breakdown in relations with Chelsea boss Antonio Conte and looks set to leave Stamford Bridge this summer following the arrival of Alvaro Morata. The fact is he is still with Chelsea.
This week, Costa's lawyer Ricardo Cardoso underlined his client's stance that he only desires a move to Atletico when stating the Spain worldwide will submit a formal transfer request at Stamford Bridge.
'The most important thing to me is the work of my club in general, not only in training.
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Any move to Madrid comes with the additional complication of the transfer ban now being served by Los Rojiblancos, meaning they would be unable to register any new signings until January.
Atletico pushed through a deal with Sevilla to sign winger Vitolo, who has been loaned out to Las Palmas until the registration ban is lifted next year. I have to work with what I have.
"If he comes, we know he could improve the quality of any team", Savic is quoted as saying by Diario AS.
Costa has made it clear to Chelsea he wants to re-join Atletico, but AC Milan are also believed to be interested in signing the striker.