Conor Gallagher is reportedly determined to reject any transfer away from Chelsea during the January transfer window.

Having spent multiple loans away from the club, Gallagher is currently in his second full season as a senior player at Stamford Bridge, the first seeing him spend time in the team and on the substitutes' bench.

During 2023-24 under Mauricio Pochettino, though, the academy graduate has established himself as a key man and has also been provided with the captain's armband on several occasions.

The 23-year-old has made 19 starts in the Premier League - only missing one game due to suspension - and he is viewed as an integral part of Pochettino's side through his energy and pressing from the centre of the pitch.

According to reports, though, co-owners Todd Boehly and Clearlake Capital have other ideas for his future as they bid to ensure that Chelsea comply with FFP regulations in the long term.

With 18 months remaining on his contract, Gallagher is in a vulnerable position, and the suggestion is that Chelsea officials would prefer to cash in than hand him a fresh deal.

That has led to claims that Gallagher is available for a fee in the region of £40m in January, a figure that would go down in the books as pure profit courtesy of coming through the West Londoners' youth ranks.

Although there is said to be interest from Tottenham Hotspur, a formal proposal is yet to materialise, but it appears that the England international has his own thoughts on the matter.

According to The Mirror, Gallagher is eager to remain at his boyhood club and is not prepared to entertain a departure in January.

Furthermore, he is said to have given every indication that he is prioritising earning a new contract, rather than being prepared to go along with the preferences of the owners.

Pochettino has previously added weight to Gallagher's desire to stay, admitting that he wants to keep him in his squad at the same time as acknowledging that it will not be his decision.

Chelsea have other options to generate necessarily funds in January, with Ian Maatsen being heavily linked with Borussia Dortmund and Trevoh Chalobah another homegrown player who has interest from elsewhere.

Nevertheless, generating their set fees for either player may prove difficult, with Chelsea currently in negotiations with Dortmund who want an initial loan deal for Maatsen and Chalobah having not played a single minute of competitive football this season.