Chelsea consider shock January sale of Conor Gallagher as they struggle to comply with Premier League spending rules – with Mauricio Pochettino desperate for a striker amid interest in Ivan Toney and Victor Osimhen

Chelsea are prepared to consider offers for Conor Gallagher when the transfer window opens next month, in a bid to raise funds for Mauricio Pochettino to strengthen other parts of his squad.

The England midfielder has 18 months left on his contract and if he cannot agree terms in the coming weeks it could lead to his shock departure mid-season.

Gallagher has yet to be formally offered a new deal and there are few signs negotiations are progressing.

In an intriguing twist, some Chelsea figures are believed to argue that it makes financial sense to sell the England midfielder, due to the club's problems meeting Premier League spending rules and shortcomings elsewhere in the squad.

Pochettino is desperate for a striker and made a public plea for new players after yesterday's 2-0 defeat at Everton, with Ivan Toney and Napoli's Victor Osihem among their top targets.

However, after spending £400 million last summer to take their total spend on new players above £1 billion in the last three transfer windows, Chelsea are on the verge of breaking the profit and sustainability rules and may have to sell before they can buy.

Mauricio Pochettino is desperate for a striker and the sale of the midfielder would generate money

Gallagher has emerged as a regular starter under Pochettino this season after joining Tottenham last summer, making 22 appearances and captaining him on several occasions, but initial talks over a new contract are yet to culminate in a formal offer.

Mail Sport has learned that Tottenham would be interested again if Gallagher were available as Ange Postecoglou's injury-hit side need reinforcements.

Gallagher's situation at Chelsea is complicated by his inflated accounting value as an Academy-produced player, meaning a sale is recorded as a profit on the club's accounts, immediately giving the club major purchasing power, while the accounting value of non-own players is distributed equally. during the period of their next contract.

Chelsea have raised almost £200m over the past two years by selling homegrown players such as Mount, Tammy Abraham, Callum Hudson-Odoi, Fikayo Tomori, Marc Guehi, Tino Livramento and Ruben Loftus-Cheek in a deliberate strategy that has prevented violations of the P&S rules.

In addition, Lewis Hall was loaned out to Newcastle last summer, a transfer that will be made permanent at the end of the season.

Chelsea are also wary of him becoming embroiled in protracted negotiations with Gallagher, which could see his value fall, after Mason Mount left for Manchester United last summer following a protracted contract impasse.

The club is on the verge of breaking profit and sustainability rules and its status as an academy-produced player increases its value

Victor Osimhen (left) and Ivan Toney are among Chelsea's top targets for a new frontman

Tottenham would be interested if Gallagher became available to ease Ange Postecoglou's injury problems

In another complication, the 23-year-old is believed to be reluctant to sign a long-term contract of up to eight years, which Chelsea are pushing for.

Chelsea held talks with Tottenham and West Ham over Gallagher last summer, with both clubs refusing to meet their £45m valuation, but a sale in January would still be a shock given his excellent performances since then.

Selling Gallagher would also risk a backlash from Chelsea fans given the recent exodus of homegrown players and the fact he joined the club at the age of eight.

However, Chelsea's decision may ultimately be determined by their financial situation, as well as the fact that Pochettino's squad is well-stocked with midfield players, with Romeo Lavia and Carney Chukwuemeka barely featured this season due to injury.