Chelsea will listen to offers for Conor Gallagher amid concerns about Financial Fair Play regulations.
The Blues have spent heavily since Clearlake Capital took over the club from Roman Abramovich.
Such vast spending, even if compensated by some sales, has meant the club are in FFP danger.
Per The Guardian, selling Gallagher would qualify as pure profit on the books for the club.
That would allow them to not only balance the budget, but also make more signings this winter and next summer.
Whether Gallagher wants to leave is unclear, as he has seemingly rejected the chance of moving to Tottenham.