Spurs want to add the 23-year-old to their ranks before the deadline tomorrow.
Following Chelsea’s addition of Cole Palmer, Gallagher has extra competition and could look to leave the club in search of regular minutes.
However, Chelsea have already rejected a £40 million bid from West Ham United and will reject anything similar from Spurs.
The Blues want around £50m for Gallagher, and it remains to be seen if Tottenham are willing to go this high.
Any business for Tottenham will require them to shift players on their books.
They must sell Hugo Lloris, Sergio Reguilon, Pierre-Emile Hojbjerg, Davinson Sanchez, Bryan Gil and Ivan Perisic to reduce their squad before the deadline.
Gallagher wants to stay at Chelsea and fight for his place. However, with another player coming into the squad he may consider moving away from his boyhood club.
He captained Chelsea to a hard-fought 2-1 victory over AFC Wimbledon yesterday, and his performances have improved tremendously this season.
Chelsea manager Mauricio Pochettino seems to like Gallagher, as he has been giving him ample playing time.
Gallagher is a hard-working option, and it will be intriguing to see if Chelsea are willing to sell him to their London rivals.
There are already worries about how the club has pawned academy graduates all summer while signing players from Europe and South America.
Gallagher may be the next to move if Tottenham can stump up a fee that makes Chelsea consider a sale.
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