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On Monday, it was claimed that Chelsea had put Gallagher up for sale having deemed him surplus to requirements at Stamford Bridge.
Tottenham have been closely linked with the England international, but it is London rivals West Ham who have made the first move, submitting a generous offer worth an initial £37m plus £3m in add-ons.
David Moyes has eyed the energetic midfielder to help ease the blow of losing captain Declan Rice who departed for Arsenal in a record-breaking £105m move earlier this summer.
However, the Evening Standard report that the Blues have turned down the Irons’ bid, perhaps as it doesn’t match the £45m Everton wanted to pay for the player back in January.
Chelsea accepted the Toffees’ proposal, but the transfer never happened as Gallagher flat out refused to move to Goodison Park.
The academy graduate, who burst onto the scene following a highly impressive loan spell at Crystal Palace, would like to fight for his place at his boyhood club and is well-liked by Mauricio Pochettino.
But the manager has accepted the call from the club’s hierarchy to sell the 23-year-old, as they look to raise funds for top target Moises Caicedo.
Selling Gallagher would go a long way to funding the Ecuador international’s transfer to west London, but if they’re holding out for an improved bid from West Ham, they’re not in luck.
The Irons are not willing to spend any more on Gallagher, who has two years left on his contract, and have a number of other targets they can pursue with the money from Rice’s sale.
Likewise, Chelsea have a number of other options if a deal for Caicedo cannot be done, including Celta Vigo’s Gabri Veiga, Everton’s Amadou Onana and Southampton’s Romeo Lavia.
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