Chelsea reportedly turned down a £40m proposal from Tottenham Hotspur for Conor Gallagher on deadline day.
The Blues embarked on yet another spending spree during the summer transfer window, despite being required to ensure that they meet all FFP regulations.
While there has been no official confirmation that they have, the assumption is that they have achieved that goal courtesy of Cole Palmer arriving from Manchester City on the final day of business.
However, that is not to say that co-owners Todd Boehly and Clearlake Capital would not have welcomed more sales with two players being heavily linked with a departure during the closing hours.
Chelsea had been open to parting ways with Trevoh Chalobah, preferably on a permanent basis but even on loan given the defender's spot in the pecking order.
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Instead, Chalobah has remained at Stamford Bridge, a consequence of Bayern Munich running out of time to get a loan deal over the line and the player allegedly rejecting the advances of Nottingham Forest.
Nevertheless, Gallagher has been another option for a sale throughout the summer transfer window, and that has remained the case with no extension to his contract being signed.
With a deal until 2025, Boehly and Clearlake tend to extend terms that have fewer than two years to run or look to cash in, particularly if it involves an academy graduate.
According to Football Insider, though, Spurs saw a £40m offer for Gallagher turned down during the closing hours of trading on Friday.
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That is despite Spurs having failed to part ways with Pierre-Emile Hojbjerg, who opted to stay put at the Tottenham Hotspur Stadium rather than entertain a switch to Fulham.
Chelsea would have reportedly accepted a bid of £45m, although any switch to a London rival would have been dependent on Gallagher being open to the move.
The 23-year-old has started all five of Chelsea's matches in all competitions since the arrival of Mauricio Pochettino, who acknowledged last week that he wanted to retain the services of the England international.
An array of midfielders are now at his disposal, however, with Moises Caicedo and Romeo Lavia competing with Gallagher, Enzo Fernandez and Lesley Ugochukwu for the two combative spots in the engine room.
Darren Plant
