Following the termination of Diego Costa’s contract at Atletico, the Madrid club seem to have gotten themselves a suitable replacement for the Spaniard.
Diego Costa joined Atletico from Chelsea for a fee around €60M in the January window of 2018.
The 32 year old spent two seasons at the Spanish club before his contract got terminated on mutual agreement.
Giroud joined Chelsea from arch-rivals Arsenal during the January transfer window of 2018 in a deal worth about £15.3m.
Since joining Chelsea from Arsenal the French marksman has netted 37 times in 103 matches, in all competitions for the club.
However, as the Girouds current deal edges closer to expiring this summer, there have been recent suggestions Giroud could become the next big name to depart Stamford Bridge.
If a deal taking Giroud from Chelsea to Atletico is completed, the Frenchman will become the third Chelsea striker making a switch to Atletico in the space of three years.
Elsewhere, the Daily Mail have linked Costa with a Premier League return with Wolverhampton Wanderers being the front-runners to land the striker.