Chelsea are reportedly braced for a 'cheeky' offer to arrive from a foreign club for Conor Gallagher, which they will immediately reject.
The England international is still yet to extend his Stamford Bridge contract beyond the summer of 2025, giving the Blues motivation to sell him in the current window before his possible free exit.
On Gallagher's side, he is thought to be open to staying with the Blues, having played a fundamental role under Mauricio Pochettino during the Argentine's only season at the club.
The 24-year-old would be expected to star under Enzo Maresca too, but his status as a home-grown academy product means that Chelsea are particularly keen to offload him for a significant financial boost.
Tottenham Hotspur and Aston Villa are considered the two leading Premier League contenders to prise Gallagher away from Stamford Bridge, but there is supposedly interest from La Liga in the shape of Atletico Madrid.
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Atletico 'likely to fail' with Gallagher loan bid'
However, according to a report from The Sun, Diego Simeone's side are showing no intention of meeting Chelsea's £50m valuation and are instead formulating a 'cheeky' offer, which the Blues will swiftly rebuff.
Alternatively, Atletico would apparently be open to taking Gallagher on loan for the 2024-25 season, but the Blues should also turn down those advances as they try for a permanent sale.
Newcastle United, West Ham United and Everton are the clubs to have been previously linked with a move for Gallagher, but Spurs and Villa appear to be the frontrunners at this stage.
Both clubs accept that luring the 24-year-old away from his boyhood club may be a challenge, though, as he has been on the books with Chelsea for 16 years since joining their academy in 2008.
Since completing loan spells with Swansea City, Charlton Athletic, West Bromwich Albion and Crystal Palace, Gallagher has been responsible for 10 goals and 10 assists in 95 Chelsea matches and was also a part of their Europa League-winning squad in the 2018-19 season.
Are Chelsea's £50m demands for Gallagher reasonable?
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As Gallagher's sale would go down as pure profit on Chelsea's books, which could do with some serious balancing before June 30, it is no surprise to see the Blues drive a hard bargain for Gallagher.
The 24-year-old was central to his side's end-of-season rival in the absence of the injured Enzo Fernandez - always providing an intense press and energy from midfield - and his status as a full international also bumps up his value.
At 24 years old and with one year left on his contract, £50m is arguably a fair price for the Englishman, although his contract situation means that Chelsea may have to eventually lower their demands lest they risk losing him or nothing.
However, as the Blues' number one option to replace him - Leicester City's Kiernan Dewsbury-Hall - could cost in the region of £40m, expect to see Boehly and co dig their heels in during Gallagher negotiations.
