have submitted a £45 million offer to for , according to reports.
Chelsea are open to offloading a midfielder before the end of the January transfer window .
Everton, meanwhile, are looking to bolster their squad .
According to , Everton have tabled a bid of £40m, plus a further £5m in add-ons, in order to sign Gallagher before Tuesday’s deadline.
However, the report claims that Gallagher will turn down a move to Everton and is holding out for a club who are in the top six in the Premier League.
Newcastle United manager Eddie Howe is understood to be a keen admirer of Gallagher but the club have yet to submit an offer to Chelsea.
Nottingham Forest, Southampton, Crystal Palace, who Gallagher played for on loan last season, have also made approaches to Chelsea this month.
Chelsea, meanwhile, remain in negotiations over a deal for Fernandez but Benfica are demanding that the Argentine’s €120m (£105.4m) release clause is yet.
Chelsea have had multiple offers rejected by the Portuguese club and are looking to pay majority of the fee in instalments.
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