Chelsea midfielder Conor Gallagher is reportedly keen to remain at Stamford Bridge despite late interest from Everton.
The 22-year-old has been identified by the Toffees as a statement signing following the appointment of Sean Dyche as manager on Monday.
Dyche has taken over a struggling Everton outfit who are currently facing the prospect of relegation from the Premier League as they sit 19th in the table.
Everton are expected to be active in the final few hours of deadline day and will likely have funds available to spend after recouping around £40m from the sale of Anthony Gordon to Newcastle United.
A recent report claims that the Merseysiders have lodged a £45m offer to sign Gallagher this month, with Chelsea willing to accept the proposal, especially if they are successful in their pursuit of big-money target Enzo Fernandez.
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However, according to BBC Sport, Gallagher is not open to joining Everton at present, but will consider his options if he is informed that he is deemed surplus to requirements by Graham Potter's side.
Gallagher is experiencing his first season as a squad member of Chelsea's senior side after spending four separate spells away from the club on loan at Charlton Athletic, Swansea City, West Bromwich Albion and Crystal Palace over the previous three campaigns.
However, the England international has struggled to cement a regular place in Potter's starting lineup, beginning only 11 of his 25 appearances for the West Londoners across all tournaments.
Gallagher is under contract at Stamford Bridge until the summer of 2025, but there is still believed to be a chance that the midfielder could be on the move before Tuesday's 11pm deadline.
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Everton are not the only Premier League club keen to sign Gallagher, with the midfielder's former club Crystal Palace said to be among a number of potential suitors.
Gallagher enjoyed a successful loan spell with the Eagles last season, recording eight goals and five assists in 39 games for Patrick Vieira's side, and he was named the club's Player of the Year for 2021-22.
Newcastle have also been credited with an interest in Gallagher, with Eddie Howe's side exploring the possibility of recruiting a new midfielder after agreeing to let Jonjo Shelvey join Nottingham Forest.
Indeed, Forest and Southampton are two more English top-flight clubs believed to be battling for Gallagher's signature in the final few hours of the January window.
