Everton have tabled an offer to sign Conor Gallagher.

That’s according to journalist Dean Jones, who has reported that Everton are joined by Newcastle United in making a bid for the Chelsea midfielder.

After making 18 starts in the Premier League last season, Chelsea could look to offload Gallagher as they look to revamp the squad that finished in the bottom half of the table.

Gallagher received heavy praise from Graham Potter last season, with the former Blues boss saying: “I really like Conor. He’s a fantastic kid, first of all, who trains well every day and he’s desperate to do well, he’s desperate to play for Chelsea and he’s desperate to be successful here. So that’s a great starting point.”

However, it is yet to be seen as to whether the midfielder is in Mauricio Pochettino’s first team plans.

Everton have long been interested in the England international, after previously bidding an initial £40 million for his signature during the January transfer window.

Chelsea FC v Wrexham - Pre-Season Friendly
Photo by Jacob Kupferman/Getty Images

Speaking on his Patreon, Jones said: “Conor Gallagher has been linked to West Ham. He is a name that has been thrown in there.

“My information on Gallagher is that he doesn’t want to leave Chelsea at all, but if he has to leave he will consider it.

“Everton and Newcastle both have tabled offers, he is very aware of what he would get if he went to either of those clubs.”

It’s unclear how much the Toffees have offered to sign Gallagher this summer, though the Daily Mail have reported that Chelsea will only part ways with the 23-year-old if a club match Everton’s £40m bid from the previous transfer window.

Everton surely can’t afford to pay £40m to sign Conor Gallagher

While Everton already have an offer on the table for Conor Gallagher, it would be surprising if it has met Chelsea’s £40 million valuation of the midfielder.

Manchester United v Chelsea FC - Premier League
Photo by Naomi Baker/Getty Images

While the Toffees did table a bid of that valuation only six months ago, their financial problems are well documented at the minute and they have so far struggled to cough up a decent fee for any player.

Sean Dyche’s certainly wouldn’t be able to challenge West Ham or Newcastle United if it came down to a bidding war, though perhaps Amadou Onana’s potential exit could change things.