Chelsea have reportedly opted to reject an offer from West Ham United for midfielder Conor Gallagher.
As it stands, the England international is playing a full part for the Blues during their pre-season tour of the United States, scoring in each of their wins over Wrexham and Brighton & Hove Albion.
The West Londoners are also short of senior midfield options at present, a consequence of allowing multiple players to depart Stamford Bridge this summer without securing like-for-like replacements.
Nevertheless, it has been claimed over the past 24 hours that Chelsea owners Todd Boehly and Clearlake Capital are prepared to cash in on the 23-year-old.
Gallagher has just under two years remaining on his contract and there has been no indication that the club's hierarchy have instigated discussions over a renewal.
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Both the player and newly-appointed head coach Mauricio Pochettino are said to have accepted that stance, Gallagher also recognising that he may receive more first-team football elsewhere.
Although he made 45 appearances in his first full season for Chelsea in 2022-23, just 21 of those outings came from the starting lineup.
However, according to Sky Sports News, Boehly and Clearlake Capital have not been tempted into accepting an offer of £40m from West Ham.
In January, at a time when Chelsea were under greater financial pressure, it was alleged that the fee in question would have been enough for the sale of the academy graduate.
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A difference stance is seemingly being taken by the powers-that-be, West Ham now said to be deliberating over whether to put forward an improved proposal.
Manager David Moyes is eager to sign at least one new central midfielder to replace Declan Rice with a large chunk of the £105m raised through his sale to Arsenal now at his disposal.
While Gallagher is towards the top of Moyes's shortlist, the East Londoners have been heavily linked with a number of other players, including Gallagher's former Chelsea teammate Denis Zakaria.
Southampton's James Ward-Prowse is an alternative to Gallagher, likely for a similar fee, while Ajax's Edson Alvarez may cost marginally more in the region of £50m.
