Aston Villa still have a way to go if they want to make good on their bid to bring Conor Gallagher to the club this month.
The former Chelsea captain made a move to Atletico Madrid in 2024 and Unai Emery is said to be keen on a return to the Premier League for him.
Gallagher appeared in every game in all competitions for Diego Simeone's side this season; however, most of his league outings have come from the bench.
Atletico Madrid Make Conor Gallagher Terms Clear to Aston Villa
Reports indicate Villa are 'exploring' a move for Gallagher, who is happy in Spain but 'would welcome' a Premier League opportunity to enhance his chances with England manager Thomas Tuchel ahead of the World Cup.
Manchester United have also shown interest in Gallagher, but their commitment is now uncertain following Ruben Amorim's dismissal.
Nonetheless, Aston Villa reportedly needs to work out some details to secure Gallagher's signature this month.
According to Ben Jacobs, Villa ideally seeks to bring Gallagher in on an initial loan with an obligation to buy in the summer.
This proposal seems unlikely to please Atletico, who prefer to sell Gallagher outright and immediately.
The question remains whether Villa is prepared to invest the necessary funds right away, considering their need to maintain a balanced PSR position for now.
Starting next season, PSR will be replaced by new regulations that may provide Premier League clubs with more flexibility, but for the time being, compliance with the current system is crucial.
While Villa aims to strengthen their squad for a potential title race, they are also wary of not breaching financial rules, which could lead to penalties.
If Atletico holds firm on their demands, Villa may need to offload a player before they can finalize a deal for Gallagher.
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