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Gallagher is highly rated by Chelsea, however, the Blues are struggling to balance their books heading towards the Premier League's Profitability and Sustainability rules deadline, and they believe the sale of the 24-year-old would help them comply with the PSR. As per The Daily Mail, there are three clubs who are willing to take Gallagher off Chelsea's hands: Aston Villa, Tottenham Hotspur and Atletico Madrid.
Chelsea are keen to complete the sale of Gallagher before June 30 - the deadline for the submission of the economic details. Any sales or purchases made before the deadline will count on the financial books of the 2023/24 season, and with Chelsea worried about their PSR compliance for that period, they want the deal to go forward as soon as possible. Additionally, Gallagher's sale would show up as a 100% profit on the books with him having come up through their youth system.
