Preston are also believed to be keen on the 24 year old with the forward having spent a spell at the Championship club last season.
Gallagher's agent Gary Porter has confirmed Viking showed an interest in the player and that the Scot is considering his options.
"Viking did show an interest in Paul and Egil Ostenstad spoke to Blackburn chairman John Williams about a deal," Porter told skysports.com.
"However at this moment Paul is not interested in a move to Viking as he would prefer to stay in England.
"Viking remain interested in Paul, but there is interest from other clubs and Paul is now weighing up his options."