Tottenham Hotspur are reportedly confident of eventually winning the race to sign Chelsea midfielder Conor Gallagher.
During the last two transfer windows, Spurs have been heavily linked with the Blues academy graduate, only to fail to come close to getting a deal over the line.
Chelsea co-owners Todd Boehly and Clearlake Capital are known to be open to cashing in on the England international to substantially boost the club's position with the Premier League's Profit and Sustainability Rules.
However, Gallagher would prefer to remain at Stamford Bridge, where he is currently viewed as an integral part of Mauricio Pochettino's first-team squad.
The 24-year-old has already been used on 33 occasions during the current campaign, making a total of 24 starts in England's top flight.
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Nevertheless, Gallagher's contractual situation complicates matters with just over 16 months remaining on his existing terms and negotiations over a renewal currently not taking place.
As a result, a sale remains a distinct possibility, providing that Gallagher can be convinced to leave, and it is suggested that Spurs fancy their chances of doing so.
According to transfer journalist Dean Jones, Spurs are confident of getting the transfer over the line for a fee no more than £35m, considerably below Chelsea's previous asking price.
Speaking to Givemesport, Jones said: "His value is dropping. You could say his realistic value in the market is around £30m or £35m at the moment, and I think Tottenham would be willing to pay that.
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"They weren't willing to go up to £50m in January. That's why nothing ever came about, and I think that will remain the case.
"It's an interesting one, but Tottenham definitely do hold a level of interest. They are just being a bit tentative at the moment about when they actually make their move."
While Ange Postecoglou is currently well stocked for options in central midfield, the likes of Pierre-Emile Hojbjerg and Giovani Lo Celso are likely to be sold prior to 2024-25.
Spurs are also in a far stronger position when it comes to earning European football, the North Londoners fifth in the Premier League standings and 12 points clear of the 10th-placed Blues.