Everton were linked with a January move for Conor Gallagher and could turn their attention towards the Chelsea midfielder in the summer.
Reports emerged a day before deadline day suggesting the Blues had launched a formal bid for the 22-year-old, though it later came to light Chelsea were not keen to offload the England international.
This stance could well change in the summer, however, as Graham Potter's side look to balance the books after two separate spending sprees funded by owner Todd Boehly.
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The Evening Standard have claimed Chelsea being on a UEFA watch list regarding their finances and are now 'planning a clear-out of players' in order to pave the way for 'another round of big spending'.
Selling homegrown stars would count as pure profit under UEFA's new financial sustainability rules, making the prospect of offloading the likes of Callum Hudson-Odoi, Ruben Loftus-Cheek and Gallagher an attractive one.
The above report states Gallagher is 'likely' to be able to depart come the end of the current campaign and has 'plenty of admirers'. Newcastle are described as the current favourites to secure his services, though Crystal Palace and Everton are included as being part of the conversation.
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