The England international has been one of the Blues' best performers this term and he has played almost every game.

Despite this, there is constant speculation that he could be offloaded when the transfer window reopens later this year.

Chelsea need to recoup close to £100m before the end of June to balance their books and avoid Financial Fair Play sanctions.

Gallagher is one of those touted to leave. His current deal expires in June 2025 and the Blues are open to offloading him.

His sale would represent pure profit when it comes to FFP and this makes him a more sellable option compared to others.

Chelsea were looking for as much as £50m for him last summer, but they are braced to accept low-ball offers this time.

Gallagher's suitors are aware of the Blues' need for funds and the Blues could accept around £30m for the midfielder.

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