Chelsea’s Conor Gallagher remains Tottenham’s ‘top’ target this month as the North Londoners look to sign a midfielder.
Spurs have been active in the January transfer window and are finalising a deal to sign centre-back Radu Dragusin from Genoa, having completed the loan signing of former Chelsea striker Timo Werner from RB Leipzig.
Ange Postecoglou also wants to bring in a central midfielder during the current window, with Gallagher understood to be the focus for Spurs.
The 23-year-old has been a regular in the side this season and has captained Chelsea on occasion, but the Blues’ need to comply with the Premier League’s profit and sustainability rules have raised the prospect of the midfielder’s exit.
Gallagher’s status as an academy graduate means his sale would count as complete profit on the club’s financial accounts. However, Mauricio Pochettino appreciates the role Gallagher plays in his system and would be reluctant to lose the England international.
According to the Independent, Spurs view Gallagher as the ideal profile to fit Postecoglou’s plan, as a midfielder capable of breaking forward into the final third. The report suggests Spurs could look to tempt their cross-capital rivals with an offer in the region of £50m.