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.
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