Conor Gallagher in demand! Tottenham and Atletico Madrid join Aston Villa in hunt for Chelsea midfielder as Blues seek £50m transfer

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.

Unai Emery's Aston Villa have been on the rise over the last two seasons, and have attained Champions League football for next season, something they believe they can use to attract Gallagher to their side over the competition.

Spurs and Ange Postecoglou have been long-time admirers of the 24-year-old and even looked at his availability in the January transfer window. However, they believe that Gallagher's connections with Chelsea would put him off making a move to their bitter London rivals.

As for Atletico Madrid, Diego Simeone wants the Rojiblancos to sign a midfielder who is secure in possession and they have scouted Gallagher and Luton Town's Ross Barkley, who could be on his way to Aston Villa.

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.

While all this continues to brew in the background, Gallagher is expected to be called up to the England squad for the Euros by Gareth Southgate. This could potentially delay the agreement with any club and hurt Chelsea.