Although Chelsea insists that this isn't a problem, it is thought that the club is under pressure to sell players this summer in order to comply with profit and sustainability guidelines (PSR). Given that Gallagher came via the Chelsea academy, his sale would be valued as pure profit on the PSR balance sheet. Gallagher has just one year left on his contract, but if Chelsea were to sell, they would demand at least £50 million for him. However, it is unclear if teams will be willing to pay that amount for a player who may be available for free next season.