On one side you have a striker who did perform for Chelsea, but his issues off the field left his position at the club untenable, while on the other there's Morata, who has been a real disappointment considering the money we paid for him.
While Chelsea are looking to offload Morata, who has scored five Premier Leaguegoals this season, they are desperate to bring in a replacement.
Simeone sees him as someone who can improve his team's attack, with former Chelsea man Diego Costa now struggling with injury problems.
Speaking of Wednesday's match, Simeone says he felt Girona made life hard on his side and that the tie was still there for the taking for either club.
The Telegraph also claims Atletico could enter the race to sign Morata this month, favouring a loan deal for the 26-year-old.
"It is true that I've heard this rumour, but he is not our player; he is Chelsea's and we have to respect them".
'I can't confirm or deny anything because coaches wait to see what the club can do.
"The most important thing is that the player himself wants to join Sevilla". "We need to wait until January 31".
"Right now, we are the players who are here and we shouldn't be thinking about players from elsewhere". Sevilla looks the best option for him, given he can return to his homeland and its a place where he can get well off very soon. "We played well in the second half".