Blues star Postecoglou is smiling as he chooses to transfer to Spurs over Newcastle.

Conor Gallagher, the top player for Chelsea, is reportedly interested in joining with Newcastle and Tottenham and is expected to be on the move this summer.

To raise money for their own acquisitions, the Blues will need to part ways with a number of players, and the board of the team is prepared to let go of the England player.

Chelsea will be able to adhere to the Premier League’s profit and sustainability regulations as the sale of homegrown players like Gallagher will show up as pure profit on the accounting records.

TEAMtalk has been informed by sources that Mauricio Pochettino is enraged by the situation, believing the midfield player is too crucial to lose this summer.

This season, Gallagher has made 49 appearances across all competitions, tallying nine assists and seven goals.

Ange Postecoglou is a major fan of the 24-year-old and has him at the top of his summer transfer shortlist, as we have often reported.

Eddie Howe, the manager of Newcastle, is also a huge fan of his, but it appears that the Chelsea star will not be joining the Magpies.

Although he would much rather stay and fight for his position at Stamford Bridge, Pochettino and he will not be able to make that option.

We know Chelsea has been attempting to work out a new deal with Gallagher, but they are unwilling to meet his wage demands, which has made his future even more questionable.

Tottenham now has a fantastic opportunity to sign Gallagher, and sources close to TEAMtalk believe a deal can be reached this summer for as little as £25 million.

Chelsea is looking for a figure closer to £50 million, but their bargaining strength has been severely weakened by their obvious need to sell players.

Trevoh Chalobah, Ian Maatsen, and Armando Broja—three more homegrown players—are expected to sign long-term contracts with teams other than the Blues.