Tottenham Hotspur have reportedly entered advanced talks with Chelsea over the signing of Conor Gallagher in the January transfer window.
The 23-year-old has been a regular figure for Mauricio Pochettino's Blues this season, featuring in 19 Premier League games and providing four assists.
In the absence of Reece James and Ben Chilwell due to long-term injuries, Gallagher has been handed captain responsibilities for Chelsea at points in the term.
Since returning from his loan spell at Crystal Palace at the conclusion of the 2021-22 season, the England international has played 68 times for the Blues, scoring three goals.
According to transfer specialist Pedro Almeida, Tottenham are in advanced talks with Chelsea over a deal for Gallagher in the January window.
The report claims that an agreement is close between the Lilywhites and the Blues, despite the move meaning that the West Londoners would be strengthening their capital counterparts.
It is understood that Ange Postecoglou's side will pay in the region of €40m (£37.4m) for a player who has been capped by Gareth Southgate on 11 occasions.
The latest developments are a stark contrast to reports earlier in the month of December which stated that Chelsea were unwilling to sell Gallagher to a Premier League rival.
However, it is now believed that the sale of the 23-year-old would massively help the Blues in their attempts to remain within the frameworks of financial fairplay.
With Gallagher graduating from the Cobham academy as a homegrown player, any money that Chelsea pocket for the midfielder would count as pure profit in the club's FFP calculations.
The former West Bromwich Albion loanee has seen competition for places in the engine room at Stamford Bridge heat up over the past year, with Enzo Fernandez and Moises Caicedo joining from Benfica and Brighton & Hove Albion respectively.
After a blistering start to the term under Postecoglou, Spurs have won just three of their last nine Premier League matches, slipping to fifth in the top-flight standings.
Likely to field a central-midfield partner of Pierre-Emile Hojbjerg and Pape Sarr, Tottenham host Bournemouth in North London on Sunday afternoon.
