Spurs have been strongly linked with the transfer of Gallagher since the summer, but he has become a key player for Chelsea in the following months.
The England international has led the west London side this season in the absence of Reece James and Ben Chilwill, and coach Mauricio Pochettino is a big fan of the central midfielder.
However, some at the club are keen to cash in on Gallagher to stay within the Premier League’s financial regulations.
Conor Gallagher does not want to leave Chelsea this month as Tottenham are interested in him.
Spurs are long-time admirers of Gallagher, but the chances of a late transfer for the centre-forward depend on whether they buy out Pierre-Emile Hojbjerg, which seems unlikely.
Gallagher has been Chelsea’s captain this season in the absence of the injured Reece James and has featured regularly under Mauricio Pochettino.
The 23-year-old faces an uncertain future as Chelsea appear ready to sell him, but he sees no reason to leave this month even though he has 18 months left on his contract.
Chelsea and Gallagher’s representatives have held talks about a contract extension but no significant progress has been made.
Tottenham tried to sign Gallagher last summer and are still interested in his transfer if they manage to offload Hojbjerg.
However, Hojbjerg’s lawyer Lars Halgreen has stated that the centre-half does not intend to leave Spurs this month.
“The player has never asked to leave now,” Halgreen said. “He is very ambitious for Tottenham and Denmark, [and] he continues to improve. He is only focusing on Tottenham to finish the season well and help as much as possible.”
Chelsea could still be inclined to accept a bid of around £45m for Gallagher, but would prefer to sell Armand Broja or Trevoh Chalobah to balance the books.