The Englishman has been a key player under manager Mauricio Pochettino , and has captained the side on many occasions.

Despite this, his future at the club is uncertain beyond the summer with the Blues needing funds to balance their books.

Gallagher's sale would represent pure profit as he is an academy graduate. The hierarchy are determined to sanction his sale.

The midfielder is aware of the club's intentions, but he won't accept a move to a direct Premier League rival this summer.

The Blues sold the likes of Kai Havertz and Mason Mount to Arsenal and Manchester United respectively last summer.

Gallagher is currently on the radar of Tottenham Hotspur, but he has no desire of following the same route this year.

He is most likely to prefer a move abroad. Bayern Munich and Juventus are among clubs keeping tabs on his situation.

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