EXCLUSIVE Chelsea consider shock January sale of Conor Gallagher as they struggle to comply with Premier League spending rules – with Mauricio Pochettino desperate for a striker amid interest in Ivan Toney and Victor Osimhen

• Tottenham could be interested in Conor Gallagher if he becomes available
• Sources at Chelsea argue that it makes financial sense to sell the midfielder
• Mauricio Pochettino looks bewildered! Serial winners are the SIXTH best team in London – It’s All Kicking Off 

Chelsea are prepared to consider offers for Conor Gallagher when the transfer window opens next month to raise funds for Mauricio Pochettino to strengthen other areas of his squad. 

The England midfield player has 18 months left on his contract and failure to agree terms over the next few weeks could lead to his shock departure midway through the season.

Gallagher has yet to be formally offered a new deal and there is little sign of negotiations progressing. 

In an intriguing twist some Chelsea figures are understood to be arguing that it makes financial sense to sell the England midfielder player, due to the club’s struggles complying with Premier League spending rules and deficiencies elsewhere in the squad.

Pochettino is desperate to sign a striker and made a public plea for new players following yesterday’s 2-0 defeat at Everton, with Ivan Toney and Napoli’s Victor Osihem among their main targets. 

After spending £400million last summer to take their total outlay on new players in the last three transfer windows above £1billion however, Chelsea are close to breaching Profit & Sustainability Rules and may have to sell before they can buy.

Chelsea could sell Conor Gallagher in January despite his growing influence at the club 

Mauricio Pochettino is desperate to sign a striker and selling the midfielder would raise funds

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Gallagher has established himself a regular starter under Pochettino this season after coming close to joining Tottenham last summer, making 22 appearances and captaining the side on several occasions, but initial talks over a new deal have yet to progress to a formal offer. 

Mail Sport has learned that Tottenham would again be interested if Gallagher was available, with Ange Postecoglou’s injury-hit squad in need of reinforcements.

Gallagher’s situation at Chelsea is complicated by his inflated accounting value as an Academy produced player, meaning a sale is banked as profit in the club’s accounts immediately giving the club great spending power straight away, whereas the accounting value of non-homegrown players is spread equally over the period of their next contract. 

Chelsea have raised almost £200m by selling home-grown players such as Mount, Tammy Abraham, Callum Hudson-Odoi, Fikayo Tomori, Marc Guehi, Tino Livramento and Ruben Loftus-Cheek over the last two years in a deliberate strategy that has prevented them from breaching P&S rules. 

In addition Lewis Hall joined Newcastle on loan last summer in a transfer that will be made permanent at the end of the season.

Chelsea are also wary of getting drawn into protracted negotiations with Gallagher, which would see his value drop, after Mason Mount left for Manchester United following a length contract stand-off last summer.

The club are close to breaching Profit and Sustainability Rules and his status as an academy-produced player inflates his value

Victor Osimhen (left) and Ivan Toney are among Chelsea’s prime targets for a new frontman

Tottenham would be interested if Gallagher became available to soothe Ange Postecoglou’s injury woes  

In another complication the 23-year-old is understood to be reluctant to sign a long-term contract of up to eight years which Chelsea are insisting on.

Chelsea held talks with Tottenham and West Ham over Gallagher last summer with both clubs refusing to meet their £45m valuation, but a January sale would still represent a shock given his excellent performances since. 

Selling Gallagher would also risk a backlash from Chelsea fans given the recent exodus of homegrown players and the fact he joined the club at the age of eight.

Chelsea’s decision may ultimately be governed by the financial situation however, as well as the fact that Pochettino’s squad is well stocked with midfield players, with Romeo Lavia and Carney Chukwuemeka barely having featured this season due to injury.

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