Chelsea midfielder Conor Gallagher has reportedly been deemed surplus to requirements by the powers-that-be at Stamford Bridge.
Gallagher progressed the the academy setup at Chelsea before finally making his senior bow for his boyhood club last season after numerous loan spells elsewhere.
While the England international featured regularly under a number of different managers, just 21 of his 45 appearances came from the starting lineup.
Despite widespread speculation regarding his future, it has appeared over the past week that the Gallagher has an important part to play in Mauricio Pochettino's new-look squad.
The 23-year-old has scored in each of the friendly victories over Wrexham and Brighton, completing the full 90 minutes against the latter on Saturday night.
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However, according to the Evening Standard, Chelsea's hierarchy remain adamant that they would prefer to sell Gallagher during the summer transfer window.
With just two years remaining on his contract, Gallagher is in the period of uncertainty that Todd Boehly and Clearlake Capital wish to avoid.
If fresh terms are not renewed, the club's owners would prefer to cash in for the highest price possible, and it appears that talks over a new deal at the West Londoners have not taken place.
The report suggests that Pochettino has accepted the position of the club, despite preferring to keep Gallagher, while the player is also more open to leaving Chelsea than he was earlier this year.
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Although a potential transfer fee has not been mentioned, previous reports have indicated that Chelsea would be prepared to do business at £40m as they look to boost their position with FFP.
West Ham United are allegedly contemplating whether to press ahead with a bid for Gallagher at a time when they require reinforcements after the sale of Declan Rice to Arsenal.
Tottenham Hotspur are also credited as admirers of Gallagher, although it remains to be seen whether he would leave Chelsea for one of the club's fierce rivals.
As it stands, it remains unclear whether other teams will be prepared to enter the race with clubs such as Newcastle United and Liverpool having moved for other targets.
