Cashing in on Conor Gallagher would be the latest in a long line of Chelsea transfer mistakes - Todd Boehly can't afford to let the fans' homegrown hero join rivals Tottenham

If not for Cole Palmer's extraordinary exploits, Conor Gallagher would be a shoo-in for Chelsea's player of the season award. His latest impressive showing came in a man-of-the-match display against Tottenham as his growing importance to the Blues was underlined. However, if certain members of the club's hierarchy have their way, he could be playing for Spurs next season.

After a mind-boggling spend of more than £1 billion ($1.25bn) under the Todd Boehly-Clearlake Capital ownership group, Chelsea inevitably find themselves in a position where they need to balance the books to fall in line with the Premier League's Profit and Sustainability Rules (PSR).

As he prepares to enter the final year of his contract and with talks over a new deal at an impasse, Gallagher is bizarrely viewed as expendable - mainly because any fee for the Cobham academy graduate would represent pure profit for the club he joined aged eight.

After beating Tottenham in midweek, Chelsea face another of Gallagher's suitors in West Ham on Sunday. If he is forced through the exit, it would be the latest in a string of recent transfer mistakes at Stamford Bridge.