Chelsea Football Club is reportedly prepared to let Conor Gallagher go, despite him recently captaining the side. The 23-year-old midfielder has emerged from Chelsea's academy and has become a regular player under manager Mauricio Pochettino, featuring in 18 matches this season. However, with only 18 months remaining on his current contract and no formal offer for an extension, Chelsea is allegedly open to selling him in January to raise funds for strengthening other areas of the squad. The club is said to be struggling to comply with Premier League spending rules, making a sale financially sensible.

Pochettino Prioritizes New Striker

Pochettino's top priority for the upcoming transfer window is signing a new striker. Chelsea has targeted Napoli's Victor Osimhen and Brentford's Ivan Toney as potential recruits. However, due to the club's significant spending in recent years, they may need to sell players before making new acquisitions to avoid breaching Profit & Sustainability Rules. Gallagher, who was close to joining Tottenham last summer, has become a key player under Pochettino and has even been given the captain's armband on multiple occasions. If he becomes available, Spurs could potentially be interested in buying him again.

Gallagher's Sale Would Boost Chelsea's Finances

Gallagher's sale would be considered a profitable move for Chelsea due to his inflated accounting value. As an academy-produced player, his departure would be recorded as profit, giving the club more money to spend on new signings. Over the years, Chelsea has sold several home-grown players, raising nearly £200 million and allowing them to stay within the financial rules. Additionally, Chelsea aims to avoid lengthy contract negotiations, as seen with Mason Mount, who eventually left for Manchester United after a prolonged standoff.