The Brazil-born striker hit 27 league goals in 2013/14 as Atletico Madrid won their first La Liga title since 1996, before reaching the Champions League final.
And the Spain international has made a seamless transition into English football, scoring 11 goals in his first 10 league appearances for Jose Mourinho’s men.
Costa places seventh on the list behind European Cup-winners Cristiano Ronaldo and Gareth Bale, and World Cup winners Philipp Lahm and Manuel Neuer.
Manchester United’s British record breaking signing Angel Di Maria is the second highest Premier League representative, while Costa’s club-mate Thibaut Courtois is ranked third ahead of Sergio Aguero, Cesc Fabregas and Yaya Toure.
In total, five Chelsea players make up the top 10 Premier League participants, Nemanja Matic sneaking in above Manchester City captain Vincent Kompany for his domineering displays for the Londoners since returning to England.
Alexis Sanchez, Arsenal’s summer signing from Barcelona, is the Gunners’ sole inclusion among the top 10, although three other members of Arsene Wenger’s squad do feature in the full list of 100 players selected by FourFourTwo.
FFT100 Dive into the full list and find out where your favourite player ranks
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