The north London giants were keen on landing the England international last summer, but they were put off by the asking price.

Gallagher was happy to stay with the Blues, but the scenario is different this time around as the club need to balance their books.

The midfielder's sale would guarantee pure profit for the Blues and they are prepared to cash in on him regardless of his stance.

HITC claim that Spurs have returned for the services of the 24-year-old and they could make a formal approach in the coming weeks.

Aside from Gallagher, the Blues are also expected to part ways with Trevoh Chalobah , Armando Broja and Ian Maatsen this summer.

The quartet would help the Blues balance their books with pure profit such that they can spend big on signings during the transfer window .

The Blues are eyeing a new striker, a left-back and a central defender.

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