Chelsea are reportedly expecting to receive offers below their valuation of Conor Gallagher during the summer transfer window.
Throughout this season, Gallagher has proven to be one of Mauricio Pochettino's key players, both through appearances made and seniority with the midfielder wearing the captain's armband on a number of occasions.
In total, Gallagher has made 34 starts and four substitute outings in all competitions, with the latest coming on Sunday as Chelsea edged past Leicester City to reach the FA Cup semi-finals.
However, it is no secret that co-owners Todd Boehly and Clearlake Capital are open to cashing in on the academy graduate should they receive a suitable bid.
Gallagher has less than 18 months remaining on his contract and is viewed as an asset when it comes to generate the level of funds that could see Chelsea make quick headway in their effort to pass the Premier League's Profit and Sustainability Rules.
From Gallagher's perspective, he would prefer to remain at Stamford Bridge and sign a new contract, something which remains in doubt while Chelsea have issues off the pitch.
According to Football Insider, officials behind the scenes at Chelsea are anticipating that there will be little desire to meet their desired asking price in the summer.
The report suggests that any interested teams will be prepared to try their luck with a proposal that is below the bare-minimum £40m that Chelsea will want to raise from Gallagher's sale.
In the past, it has been claimed that the West Londoners will demand £50m, particularly in the previous transfer window, yet that stance may now have to change if they wish to boost their accounts before June 30.
Gallagher is allegedly viewed as 'a bargain signing' by his admirers elsewhere, no clubs being specifically named but there being an understanding that he will not be short of interest.
A scenario remains where Gallagher insists on seeing out at least another season at his boyhood club, effectively forcing Chelsea's hand at the negotiating table with the co-owners aware that they can ill-afford to lose his services on a free transfer.
Tottenham Hotspur have been heavily linked with Gallagher in the past, but they would inevitably face competition for his signature should there be no change to his contractual situation.
Recently, there have been claims that up to six players will be made available for transfer, including the likes of Marc Cucurella and Raheem Sterling who also both started against Leicester on Sunday.
