Costa has been instrumental in Atletico's excellent campaign so far, scoring 27 goals in all competitions and helping Simeone's men keep pace with Barcelona and Real Madrid in an enthralling title race.
Atletico are level with Barca and Real on 60 points ahead of the trip to Osasuna, who are winless in their last eight games against the capital club.
Costa heads into the match in good form, having found the net in Saturday's 3-0 success over Real Valladolid and the 1-0 UEFA Champions League win at Milan on Wednesday in the first leg of their last-16 tie.
With 21 top-flight goals to his name in 2013-14, the 25-year-old is just one behind Cristiano Ronaldo - suspended for Real's meeting with Elche on Saturday - in the La Liga scoring charts.
Javi Gracia's men are only five points above the relegation zone, but have lost just two of their last nine La Liga outings, holding Real to a 2-2 draw at the start of that run.
Osasuna's last win over Atletico came back in 2009, Walter Pandiani netting a double in a 3-0 triumph.
And winger Cristian Lobato knows his team-mates need to be more ruthless in order to secure a rare win over Simeone's men.
"We have to be aggressive and take every opportunity if we want to claim the points," Lobato said.
"Atletico is a team with great players, but we have to go for it."
