Chelsea must decide if Gallagher is worth more on the books or the pitch

The speculation regarding Conor Gallagher's future continues to rumble on despite the midfielder being a mainstay for Mauricio Pochettino's Chelsea. 

Gallagher is a popular figure with the fans at Stamford Bridge, who face the unappetising prospect of seeing him lining up for their Tottenham. 

As Chelsea prepare for two huge cup clashes with Middlesbrough and Aston Villa next week, we examine why they would consider selling the England international. 

Poch praise

No player has been selected more often this season by Pochettino than Gallagher, who has made 26 appearances. 

The 23-year-old has been named as captain in more than half of those games. 

Gallagher ranks first amongst Chelsea midfielders for assists, chances created, final-third passes and take-ons. 

The box-to-box player also comes out on top for duels and possession wins. 

Pochettino recently spoke about what the Epsom-born footballer brings to his team. 

He said: "He's important because he has Chelsea values, he is a product that came from the academy and has the identity of the club. He loves the club and is very committed. 

"You can see on the pitch. He runs, he plays, he fights, he gives everything to try to win. He is a really important player, a type of player every coaching staff wants to have in the team." 

Spurs interest

Tottenham manager Ange Postecoglou is also said to be an ardent admirer of Gallagher. 

It is not difficult to see why. Like Pochettino, he favours a high-pressing style in which much is expected from the midfielders in terms of commitment and work rate. 

Spurs have been consistently linked with Gallagher and the North Londoners would seem the most realistic destination should he be sold. 

Chelsea's only reasons for doing so are financial. The Blues are not playing in European competition and unless they win a cup, they are likely to also fail to qualify this season. 

That loss of income and the club's heavy spending puts them at risk of falling foul of the Premier League's Profit and Sustainability rules. 

As an academy product, Gallagher's sale would represent pure profit from an accounting perspective. 

Gallagher hope

There would be a bitter irony in Gallagher having to be sold to balance the books following the purchase of a number of expensive midfielders that he is outperforming. 

Chelsea supporters can take solace in his comments about the prospect of signing a new contract while on England duty last year. 

Gallagher said: "I'm sure that will get sorted out. Everyone knows Chelsea is my club and I love playing for them. 

"The fans are brilliant and I'm loving it right now and I'm sure it will get itself sorted out." 

His contract will expire at the end of the 2024-25 season. If he has not renewed by next summer, then he will surely be sold. 

Gallagher may prove to be both a player Chelsea cannot afford to lose and an asset they cannot afford to keep.