The England international has 18 months left on his deal and the Blues plan on cashing in on him with a new deal looking implausible.
Gallagher’s sale would help the club’s financial position amid increased financial fair play scrutiny.
Despite being a mainstay in the starting XI, his homegrown status means they can secure a premium fee. He represents pure profit as he comes from the club’s Cobham Academy.
Tottenham Hotspur have been linked with a move for the 23-year-old box-to-box midfielder. They made a late move for him in the summer transfer window and could push for him again.
If Spurs can sell Pierre-Emile Hojbjerg the transfer fee will boost their coffers, and a move for Gallagher will likely be on the cards.
West Ham United have shown interest in the Epsom-born star, and they could make a move for him to complete their transfer window business.
They have already signed Kalvin Phillips on loan from Manchester City and could further solidify their midfield options with a move for Gallagher.
Brighton & Hove Albion signed Billy Gilmour from Chelsea and could repeat the trick with a move for Gallagher, even though the £50-60 million valuation might be too steep.
Gallagher is reportedly demanding around £150,000 a week to stay at Chelsea, which is proving to be a stumbling block.
His reluctance to sign a new deal could force Chelsea to cash in on a player who has arguably been their best player this season.
They could also cash in on Armando Broja and Trevoh Chalobah.
The Albanian international striker has interest from Wolverhampton Wanderers and West Ham. Chalobah has been linked to Bayern Munich and Nottingham Forest.
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