The Blues are open to selling their vice captain to a direct rival in a move that has sparked backlash from fans.

Conor Gallagher might have been a beacon of hope in Chelsea's expensively assembled yet underperforming midfield; however, the Englishman's Stamford Bridge future remains a point of contention.

Fans and pundits alike would name the Three Lions talent ahead of Enzo Fernandez and Moises Caicedo as the club's best-performing midfielder. Despite this, the London giants are reportedly open to offers for the 23-year-old academy graduate as early as this January.

According to DiMarzio, one top Premier League side have already begun talks for the midfielder and they are bitter London rivals Tottenham. The North London heavyweights, who, unlike Chelsea, are in a top-four race, are huge admirers of Gallagher and are open to getting a deal done in the £40M ($51M) region.

This has not gone down well with the fans for understandable reasons. The England international is an academy graduate and, in the absence of the injury-plagued first-choice captain Reece James, has won the armband for most of the campaign.

However, the player only has 18 months on his contract and while there is a desire to renew, the two parties have disagreed over the terms. The Blues wish to tie Gallagher down to an eight-year deal but the 23-year-old does not prefer such a lengthy commitment.

The two-time UEFA Champions League winners do not wish to enter lengthy contract negotiations similar to the Mason Mount saga. As we all know, that Mount situation led not only to a departure but also a sale to a direct rival in the form of Manchester United.

Additionally, the London giants are reportedly facing FFP issues thanks to another hefty summer spending spree. With Chelsea all but destined to miss out on UEFA Champions League football next season, Boehly and Co. might have to sell more to balance the books.

Here is where a Gallagher departure becomes attractive. Due to being an academy graduate, his sale would be written down as pure profit, an accounting practice that does not extend to non-academy graduates.

Regardless, with Moises Caicedo and Enzo Fernandez yet to prove their worth at Stamford Bridge and Romeo Lavia struggling to regain fitness and form, Chelsea fans will not appreciate the sale of their best-performing midfielder. Sell him to Tottenham and that will only make things worse in the eyes of the Stamford Bridge faithful.