On the back of shelling out in excess of £1bn over their first three transfer windows, it is no secret that co-owners Todd Boehly and Clearlake Capital will soon have to make cutbacks.
There have been conflicting reports over the level of sales that are expected, Chelsea officials said to be comfortable with the situation albeit aware that funds will need to be generated before the next accounting date of June 30.
While out-of-favour players will be sold as soon as possible, Boehly and Clearlake are also keen to part ways with academy graduates in order to bring in pure profit in the eyes of the Premier League's Profit and Sustainability regulations.
Trevoh Chalobah and Armando Broja are obvious examples on that front, Chalobah not regarded as a first-choice defender and Broja out on loan at Fulham, where Chelsea will reportedly recoup a £4m fee courtesy of the Albania international not being used on a regular basis.
James and Gallagher viewed as sellable assetsNevertheless, according to The Sunday Times, there is now a willingness to sell James as well as key midfielder Gallagher.
Potentially parting ways with Gallagher has been a prolonged topic for debate, a consequence of the 24-year-old's contract being due to expire in 2025.
Boehly and Clearlake are naturally concerned about losing the England international for a cut-price fee or free transfer if Gallagher does not depart the club in the summer.
However, James's name had not been expected to feature on the list of players who could be sold, the right-back being the club captain since being handed the armband by Mauricio Pochettino upon his
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