Chelsea are prepared to listen to offers for Conor Gallagher when next month's transfer window opens.

The 23-year-old has been a mainstay in Mauricio Pochettino's team so far this season, registering four assists in 15 Premier League appearances.

He has also worn the armband on eight occasions across all competitions due to the absences of club captain Reece James and vice-captain Ben Chilwell.

But according to the Daily Mail, the Blues may look to sell Gallagher in January in order to raise funds for other high-profile transfers.

Brentford ace Ivan Toney and Napoli marksman Victor Osimhen are reportedly among the West Londoners' top winter targets as they seek to bolster their forward line.

Another key factor behind Chelsea's potential decision to sell academy graduate Gallagher is the fact his current deal is set to expire in 18 months, with little sign of negotiations between the two parties progressing.

The England international has yet to be formally offered a new contract and it is believed Stamford Bridge chiefs think it would make financial sense to sell while his value is still high.

A sale would also help the big-spending giants comply with the Premier League's financial rules after shelling out over £1billion in the previous three windows.

Gallagher was heavily linked with a move to Tottenham in the summer and he will not be short of Premier League suitors if his boyhood club choose to part ways next month.

In other news

According to TEAMtalk, Axel Disasi and Marc Cucurella are among seven other players Chelsea are willing to offload in January.

Manchester United do not intend to activate the option to extend Anthony Martial's contract beyond this season, report The Athletic.

Football Insider understand Kalvin Phillips is looking to exit Manchester City in January, with Tottenham and Newcastle both said to be interested.