BREAKING NEWS: According to reports, Tottenham is ‘in talks’ to purchase Chelsea Football Club best player for a fee of fifty million pounds.

Spurs were keen on signing Gallagher in the summer transfer window but although Chelsea were open to a deal, an agreement could not be reached before the deadline.

The 23-year-old has been one of Mauricio Pochettino’s standout performers this season and Chelsea have faced strong calls from their supporters to keep the midfielder at Stamford Bridge.

However, Gianluca Di Marzio reports that Tottenham have reignited negotiations with Chelsea and are hoping to complete a £35 million deal at the start of the upcoming transfer window

Spurs are losing two key midfielders in Yves Bissouma and Pape Matar Sarr after their game against Bournemouth on Sunday as the pair are playing at the Africa Cup of Nations, which begins on January 13.

Tottenham are also open to selling Pierre-Emile Hojbjerg, who has attracted interest from Juventus and Napoli, although Juve are also in talks with Manchester City to sign Kalvin Phillips.

Spurs are also seeking a new central defender following injuries to Cristian Romero and Micky van de Ven and have held talks over deals for Nice’s Jean-Clair Todibo and Genoa’s Romania international Radu Dragusin.

Speaking ahead of Spurs’ clash with Bournemouth on New Year’s Eve, Postecoglou played down expectations ahead of the January transfer window.

‘We are where we are. Nothing magical’s going to happen in the January window. What we need to do is just keep building,’ Postecoglou said.

‘We’ve had one window with this team to change it around, to do things differently. The fact that we’re in the position we are is a credit to the players. For all the challenges we’ve had, we just kept planning forward and that’s what we’ll do.

‘We’ll see what we can do in January but ultimately it’s about building a side that will get us to where we want to.’