It is claimed that Chelsea arenât able to meet Gallagherâs demands due to their financial position, and they could now look to sell the 24-year-old before 30 June so that his fee contribute towards this yearâs books.
Gallagher is a product of the Bluesâ youth academy and broke into the first team at the start of last season after a number of loan spells elsewhere.
In total he has made 81 appearances for Chelsea across all competitions, 36 of which have been this season.
The England international has also captained Pochettinoâs side on a number of occasions, in the absence of Reece James and Ben Chilwell.
Last summer and during the recent January transfer window, Gallagher was linked with a shock move to London rivals Tottenham Hotspur, but nothing materialised.
It is claimed that Spurs will reignite their interest in the player this summer and will once again try to lure him away from Stamford Bridge.
The midfielderâs current contract is set to run until the end of next season, but the report claims that talks over an extension have reached an âimpasseâ.