Chelsea will reportedly not entertain selling midfielder Conor Gallagher to Tottenham Hotspur.
Since the arrival of Mauricio Pochettino as head coach, the academy graduate has been provided with extra responsibility in the first team.
As well as making 19 starts and one substitute outing in all competitions during 2023-24, Gallagher is also the designated third-choice captain.
With Reece James and Ben Chilwell spending much of the campaign on the sidelines, the 23-year-old has been given the armband more times than expected, yet it has not eased speculation regarding his future.
Numerous reports have indicated that co-owners Todd Boehly and Clearlake Capital are open to cashing in on Gallagher in order to boost the club's FFP situation.
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There is theoretically an opportunity to do so with the England international having just over 18 months remaining on his contract and negotiations over a renewal not necessarily progressing.
In response, Pochettino has reiterated that he would like to keep Gallagher in his squad, as proven by his game time, yet the situation seemingly remains in the balance heading into the January transfer window.
However, according to Football Insider, Chelsea will not consider allowing Gallagher link up with Spurs, even if a suitable offer arrives on the table.
Despite the possibility of potentially generating as much as £40m for his sale, Chelsea will not strengthen a rival team, like they were prepared to do in the summer when their financial situation was more precarious.
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Spurs already sit 11 points above Chelsea in the Premier League table, with the North Londoners in fifth position and the West Londoners down in 10th.
The same outlet reported as recently as earlier this week that Chelsea are increasingly likely to retain Gallagher's services at least until the summer.
Although there may other suitors, they are not expected to possess the finances to meet Chelsea's demands at the midway point of the campaign.
Trevoh Chalobah and Ian Maatsen are allegedly among those who could still be sold by Chelsea to free up funds for new arrivals.
Darren Plant
