Tottenham and Chelsea are reportedly in talks over a £40 million deal for Conor Gallagher.

The 23-year-old academy graduate has been a key player for Chelsea, captaining the team this season.

Although Gallagher has featured in most of Chelsea's Premier League games, there are reported doubts about his ability to contribute significantly in terms of goals.

The potential transfer fee received for Gallagher would count towards Chelsea's financial fair play regulations, as he came through the club's youth ranks.

Tottenham manager Mauricio Pochettino is said to be a fan of Gallagher and is looking to bolster his squad during the transfer window.