In exchange for securing a deal with Benfica for Enzo Fernandez, Chelsea are willing to unload a midfielder before the end of the January transfer window.
Sean Dyche’s hiring as Everton’s new manager was officially announced on Monday afternoon, and the club is now trying to strengthen its roster.
In order to sign Gallagher before the deadline on Tuesday, MailOnline claims that Everton has submitted a bid of £40 million, with an additional £5 million in add-ons.
Gallagher, according to the source, is holding out for a side that is in the top six in the Premier League and will reject a move to Everton.
Although Gallagher is reportedly a big fan of Newcastle United boss Eddie Howe, the club has not yet made Chelsea an offer.
This month, Chelsea has also received approaches from Nottingham Forest, Southampton, and Crystal Palace—the three teams Gallagher played on loan from the previous year.
Chelsea and Benfica are still in talks on a move for Fernandez, but Benfica is insisting that the Argentine’s €120 million (£105.4 million) release clause is still in place.
Chelsea is hoping to pay the majority of the sum in installments after having previous proposals rejected by the Portuguese club.