The Times have revealed that Tottenham may be handed an early opportunity to sign Conor Gallagher and Trevoh Chalobah, with both players expected to leave Chelsea before the end of June.

Over the last few months, a lot has been said and written about Chelsea’s financial situation and how that will affect the future of Gallagher, and more recently, Chalobah.
The Times have now claimed that the Blues have reported a loss of £90.1m for last season and are in danger of not complying with PSR if they do not raise funds through player sales.
It is pointed out that the West London club would have to bring in the cash before June 30 to avoid any financial sanctions from the Premier League and that selling homegrown players would be the easiest way for the club to do that since the fee would go down as pure profit in their accounts.

Conor Gallagher is expected to receive a Tottenham offer
Gallagher is the first player named as a sellable asset, with the report stating that the midfielder is expected to be the subject of an offer from Spurs.
Chalobah is also mooted as another player who can be sacrificed, with the outlet claiming that West Ham United have shown interest in the centre-back.
Spurs Web Opinion
I would expect Spurs to test the waters for both Gallagher and Chalobah. Both are homegrown players and the right profiles for Postecoglou’s system.
However, I am not sure that the centre-back would be too keen on making the switch to Tottenham as Ange is not in a position to offer him any guarantees regarding game time.