Chelsea are prepared to listen to offers over £40 million for midfielder Conor Gallagher.

The Stamford Bridge club are eager to raise transfer funds for their own winter moves.

Per The Athletic and other sources, Gallagher has been deemed expendable by the club.

Manager Mauricio Pochettino does rely on Gallagher at the moment, but is willing to let him go.

Gallagher would net the club a lot of money, while he is homegrown, which is ideal for accounting purposes.

The club are hoping to bring in a big money forward in January or the summer but face FFP restrictions.