The four players Chelsea are looking to sell this season to comply with Financial Fair Play regulations

Chelsea will look to take their rebuild to the third phase this summer with the club interested in selling some of the home-grown players like Conor Gallagher and Trevoh Chalobah in a bid to balance the books and comply with Financial Fair Play regulations.

Gallagher has once again impressed this season, cementing his position as one of the indispensable members of Mauricio Pochettino's midfield that also houses Moises Caicedo and World Cup winner Enzo Fernandez.

Manager Mauricio Pochettino's work will be assessed at the end of the season but players like Malo Gusto and Levi Colwill have improved tremendously under the Argentine manager with the French defender softening the blow of losing club captain Reece James. 

Colwill started the season at left back but he's moved centrally now that Thiago Silva is injured, wasting little time in adapting and showing that is his preferred spot. A win at Wembley in the League Cup will be evidence that the project, which started in May 2022 when Clearlake Capital took over the club, is on the right track. 

But to take it to the next level, the books have to be balanced, so with that in mind, here are the four players, sources have said the club will listen to offers for in the summer. 

Conor Gallagher

Gallagher has missed only one league game this season and he's scored two goals and provided four assists. He's one of the crowns in the jewels and the one with the highest sale value. Sources say the club will listen to bids around £50million despite him performing so well again this campaign.

Armando Broja

The London-born Albania international has one league goal since he came back from his knee injury. In total he has eight league goals from 60 games. He is still waiting for his first goal for Fulham since making the short switch in January. Sources say Chelsea will be looking at around £25million for his services in the summer. He'll have to score a lot of goals to ensure this price tag is met.

Ian Maatsen

Maatsen impressed massively last season at Burnley playing as a left-back but he never got a chance to play there at Chelsea under Pochettino. He moved to Dortmund in January and has already played six games and has two assists in Germany. He's one of the players that the club is looking to sell and signed a £35million release clause in his new contract before heading out on loan.

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Trevoh Chalobah

The Chelsea defender has had a tough period, battling a knee injury from pre-season and suffering relapses before making his debut against Manchester City just last weekend. He is one of the players the club is looking to sell with clubs home and abroad keeping close tabs on him.