Conor Gallagher rejected the offer of a three-year contract at Chelsea in June with a salary comparable to the club’s highest earners in midfield.
Gallagher’s current deal expires next summer and Chelsea are reluctant to lose the 24-year-old on a free transfer in 2025.
The Blues have agreed a €40m (£33.7m) fee with Spanish side Atletico Madrid for the England international after negotiations this week.
Gallagher is yet to make a decision on his future with Atletico awaiting a verdict from the player, though Fabrizio Romano has revealed the midfielder snubbed a new deal at Chelsea last month.
The West Londoners are understood to have offered Gallagher an extension that would have made him one of the club’s highest earners, though the proposal was turned down.
Tottenham Hotspur have been heavily linked with Gallagher and there’s rival interest from other Premier League clubs. The midfielder is understood to be prepared to enter the final 12 months of his deal and leave as a free agent next summer, if he decides against a move to La Liga.
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