Chelsea are said to be preparing for the potential loss of one their most prized assets this summer.
With FFP and the Premier League's Profit and Sustainability Rules (PSR) looming large, owner Todd Boehly could be forced to sanction a key sale.
The Blues have spent close to £1 billion on transfers since the American took over at Stamford Bridge and currently reside in a lowly 9th position in the Premier League.
According to a report from HITC, it is midfielder Conor Gallagher who may be forced out of the club.
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The Three Lions international has been one of Chelsea's standout performers this season, featuring 41 times thus far.
But given his potential sale would count as pure profit due to his academy status, the 24-year-old is rumoured to have agreed to join Tottenham Hotspur.
Ange Postecoglou is said to be keen to recruit the former Crystal Palace loanee and a move across London has been cited.
Gallagher's current deal at Stamford Bridge runs until 2025 and talks over an extension are reportedly at a standstill because of wage demands.
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Although the Chelsea star is reluctant to leave the club, he is said to understand the financial position they currently find themselves in.
Gallagher, along with fellow England team-mate Cole Palmer, have both been exemplary in their efforts for the Blues this term.
So much so, manager Mauricio Pochettino has stated on numerous occasions how crucial Gallagher's play style is to the side in general.
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“He’s a player with great commitment with the team," said the Argentine back in February.
"Always trying to compensate every situation in an offensive and defensive situation and that is priceless to have a player like him."
Bidding to find a suitable agreement between both Gallagher and the club, Pochettino has in the past also delivered his own verdict on the situation.
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“What [Conor] told me was to stay at Chelsea," he added.
"But then it’s about him and the club. But I’m not suffering with this type of thing; he still has one year more on his contract.
"But I think that is a matter for him and the club.”
Topics: Chelsea, Conor Gallagher, Tottenham Hotspur, Mauricio Pochettino