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The 24-year-old midfielder has been linked with a summer move away from Stamford Bridge, and it is understood that the Blues are now open to the idea of allowing him depart.

Spurs are expected to try and bolster their squad in the offseason, particularly in central midfield with the future of Pierre-Emile Hojbjerg and Giovani Lo Celso hanging in the balance.

Gallagher's contract is set to expire in the summer of 2025, and negotiations between the player and Chelsea regarding an extension have not yet yielded an agreement.

According to Football Insider, owing to Gallagher's preference to remain in London, Tottenham are leading the race to secure his signature, despite interest from Premier League rivals Newcastle United.

It is understood that the Magpies tried to sign the 24-year-old in 2023, but he opted against moving away from Stamford Bridge at the time.

The report adds that Spurs' healthier financial situation gives them an edge over Newcastle, although it remains to be seen whether they can finalise a deal for the player.

Eddie Howe's side have faced difficulties in securing funds in recent transfer windows, with Financial Fair Play restrictions hindering their ability to make significant investments.

Gallagher has featured in 43 matches across all competitions for Chelsea this season, with 39 of those appearances coming as a part of the starting lineup.

Mauricio Pochettino, who has frequently highlighted the midfielder's importance to the team, entrusted him with the captain's armband during the

Conor Gallagher Eddie Howe Mauricio Pochettino Pierre-Emile Hojbjerg Giovani Lo-Celso Pierre Emile Hojbjerg Giovani Lo Celso