Chelsea are reportedly ready to accept a £45m offer from Everton for midfielder Conor Gallagher.
After confirming the appointment of Sean Dyche as their new manager on Monday, the Toffees are expected to focus fully on bolstering their squad before Tuesday's transfer deadline.
The Merseysiders are expected to have some funds available to spend after recouping in the region of £40m from the sale of Anthony Gordon to Newcastle United.
The midfield department is believed to be an area that Everton are looking to strengthen, and Gallagher is one player who they have expressed their interest in signing on a permanent basis.
According to journalist Fabrizio Romano, Everton have lodged an offer worth an initial £40m plus a further £5m in add-ons to sign the 22-year-old from Chelsea.
It is thought that Chelsea were prepared to keep hold of Gallagher and allow him to fight for his place at Stamford Bridge amid Graham Potter's lengthy injury list.
However, the Evening Standard claims that a departure for the England international is possible and they are ready to accept Everton's offer.
The report adds that an exit for Gallagher is more likely if Chelsea can successfully reach an agreement with Benfica to sign top target Enzo Fernandez, who is valued at €120m (£105.5m).
After spells on loan with Charlton Athletic, Swansea City, West Bromwich Albion and Crystal Palace in the previous three seasons, Gallagher is now experiencing his first campaign as a squad member of Chelsea's senior side.
However, the midfielder has failed to nail down a regular starting place under Potter, beginning only 11 of his 25 appearances for the Blues across all competitions.
It remains to be seen whether Gallagher would be interested in a move to Everton, who are currently embroiled in a relegation battle and sit 19th in the Premier League table.
Gallagher's former club Crystal Palace and Newcastle are also said to hold an interest in the Englishman, with the latter looking to replace Nottingham Forest-bound Jonjo Shelvey.
Forest and Southampton are two more top-flight clubs who have been credited with an interest, but Everton are believed to be the frontrunners for the Englishman's signature at present.
Gallagher excelled during a loan spell with Palace in the 2021-22 campaign, scoring eight goals and registering five assists in 39 games across all tournaments, and he was named the club's Player of the Year. body check tags ::
