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

Chelsea are ready to consider offers for Conor Gallagher when the transfer window opens next month in a bid to raise funds for Mauricio Pochettino to strengthen other parts of his squad.

The England midfielder has 18 months remaining on his contract and failure to agree terms over the next few weeks could lead to his shock mid-season exit.

Gallagher has yet to be formally offered a new deal and there are few signs of negotiations moving forward.

In an intriguing turn of events, some Chelsea officials are understood to be arguing that it makes financial sense to sell the England midfielder due to the club’s problems complying with Premier League spending rules and shortcomings elsewhere in the squad.

Pochettino is desperate to sign a striker and has publicly called for new players following yesterday’s 2-0 defeat to Everton, with Ivan Toney and Napoli’s Victor Osihem among the top targets.

However, after Chelsea spent £400m on signing new players over the last three transfer windows last summer, topping £1bn, they are close to breaking profit and sustainability rules and may have to sell the team. 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 will help raise funds

Gallagher has established himself as a regular starter under Pochettino this season after coming close to a move to Tottenham last summer, making 22 appearances and captaining the team on several occasions, but initial talks over a new deal have yet to develop into official proposal.

Mail Sport has learned that Tottenham would be interested again if Gallagher is available as Ange Postecoglou’s injured side need reinforcements.

Gallagher’s situation at Chelsea is complicated by his inflated book value as an Academy-produced player, meaning that the sale is reflected as a profit in the club’s accounts, immediately providing the club with greater purchasing power, whereas the book value of non-domestic-bred players is distributed equally. during the term of their next contract.

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

Lewis Hall also joined Newcastle on loan last summer and will become permanent at the end of the season.

Chelsea are also wary of being drawn into lengthy negotiations with Gallagher, which could see his value fall after Mason Mount left for Manchester United following a lengthy contract standoff last summer.

The club is close to breaking the rules of profit and sustainability, and his status as an academy player inflates his value.

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

Tottenham would be interested if Gallagher could provide relief for Ange Postecoglou’s injury.

Another complication is that the 23-year-old is reluctant to sign the long-term contract of up to eight years that Chelsea are insisting on.

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

Selling Gallagher could also cause a backlash from Chelsea fans given the recent exodus of home-grown players and the fact that he joined the club aged eight.

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