Atletico Madrid head coach Diego Simeone refused to discuss rumours linking the club to former Inter captain Mauro Icardi.

Inter outcast Icardi has been linked with a move away from San Siro throughout the transfer window and Atletico have reportedly emerged as an option.

According to reports, Atletico are negotiating a deal to sign Argentina forward Icardi – who has been frozen out by Antonio Conte's Inter – on loan.

With the window set to close on Monday, Simeone was asked about his countryman but he told reporters: "I always say the same.

"I can't really speak about players that are not here. Obviously I only speak about players that we have."

On the transfer window, Simeone added: "We still waiting for it to close to know definitively and exactly what players will be with us until December, because in December there is new option.

"But it's clear, I don't want to keep repeating it would prefer it to be like it is in England where it's solved before we start LaLiga. So we can start with the whole squad we have for the season."

Simeone fronted the media on the eve of Atletico's clash with Eibar at Wanda Metropolitano Stadium on Sunday.

Atletico are set to be boosted by the return of star striker Diego Costa, who missed the team's opening two wins of the season due to injury.

"I have always declared the effect he has, Diego. I always said it and feel it," Simeone said.

"He is a very important player for the team and for this club. I hope that this season he shows this group just how competitive he is and how strong he is as a striker.

"He has had a great pre-season and tomorrow he will kick off his league and for sure he will start that with a lot of ambition."