The Blues are currently close to breaching the Profitability and Sustainability limits and they may need to recoup close to £110 million.

The club would get pure profit from the sale of their club graduates and they have identified the above quartet as sellable transfer assets.

Among them, Gallagher has been a key player under manager Mauricio Pochettino this term and has worn the captain's armband regularly.

The midfielder has the desire to commit his future to the club, but the board have stalled on talks and seem to be preparing for his departure.

Tottenham Hotspur are among the main candidates to land Gallagher, who could be available for around £40m in the next transfer window .

Chalobah is currently on the radar of Fulham while Ian Maatsen has been tipped to join Borussia Dortmund permanently after his loan stint.

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