Chelsea reportedly remain intent on selling midfielder Conor Gallagher during the summer transfer window.
On the back of starring on loan at Crystal Palace during 2021-22, the Blues academy graduate was promoted to the first-team squad ahead of this campaign.
The 23-year-old has failed to build on the impact that he made at Selhurst Park, making 14 starts and 23 substitute appearances in all competitions.
Nevertheless, Gallagher's stocked has arguably risen since the beginning of August, the England's international committed style of play endearing himself to the club's supporters.
As it stands, though, Gallagher is not one of the players who have had their contracts extended by the owners, whose preference is to hand out deals in excess of six years.
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Gallagher, who scored versus Brighton & Hove Albion at the weekend, is tied to the West Londoners until 2025, effectively leaving him at a crossroads in his time at the club.
While Gallagher is likely to prefer to commit his future to Chelsea, it has been suggested for a number of months that the powers-that-be at Stamford Bridge have different ideas.
With European qualification increasing unlikely, Chelsea having recently announced losses of £121m and spent in excess of £600m in the transfer market, there is a desperate need to make cutbacks in order to meet FFP criteria.
According to the Daily Mail, Todd Boehly and co view Gallagher as the easiest way to generate a substantial fee in the summer.
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There was interest in Gallagher in January, yet Gallagher preferred to fight for his place at Chelsea rather than move elsewhere.
Given the greater period for business to be conducted, it appears that Chelsea expect further interest in his signature as they bid to recoup in excess of £40m.
The report suggests that Newcastle United, Brighton and Borussia Dortmund are most likely to put forward proposals for Gallagher ahead of 2023-24.
Chelsea can significantly boost their efforts to boost their FFP position through the sale of academy graduates, who go down in the books as pure profit.
If reports are to be believed, Chelsea feel similarly over Mason Mount, whose contract expires in 2024 and is known to have widespread admirers in his signature.