The England international has been a key player for the London giants, but they are prepared to cash in on him with his contract expiring next summer.

Tottenham Hotspur and Aston Villa have been linked with his services lately, but Fabrizio Romano claims that Atletico are showing the most interest.

However, Diego Simeone 's side are unlikely to afford a permanent deal and they could propose a season-long loan with an option for a purchase.

The Blues are reluctant to consider such a proposal from the Spanish outfit.

The club have not ruled out the prospect of keeping Gallagher with a new deal, but they need funds to balance their books in coming years.

Gallagher's sale would provide pure profit for Enzo Maresca 's side, considering he graduated through the club's youth academy.

Aside from Gallagher, the Blues have been tipped to offload Trevoh Chalobah and Armando Broja for the same financial reasons.

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