The transfer market might be closed, but that does not mean Chelsea’s business is ever concluded. Come January, the Blues are likely to be busy again. One player who could leave is Malo Gusto.

Gusto is enduring a difficult time at Chelsea. The signing of Marco Palestra has pushed Gusto down the pecking order, while Pedro Neto at wing-back and Josh Acheampong at right-back have been excellent.

Gusto might have expected competition from Palestra and Acheampong, but not Neto. That unforeseen plummet down the rankings has seen Gusto consider his future, with Chelsea willing to reduce his fee.

Five clubs are tracking Malo Gusto ahead of Chelsea exit

According to FlashScores, Chelsea rated Gusto at £67m in the summer – but are willing to reduce that price tag in the coming windows. Given they signed him for £26m, a huge profit is likely nonetheless.

The report names five clubs that are currently considering a move for Gusto. Liverpool and Tottenham have been linked with the France international, despite Spurs boasting World Cup winner Pedro Porro.

With Marco Palestra officially in the building, does he instantly start over Reece James or Malo Gusto?👀

Liverpool have struggled at right-back ever since Trent Alexander-Arnold moved to Real Madrid and a move to Anfield makes more sense. A move overseas is not counted out either for Chelsea’s Gusto.

Gusto, who has played 141 times for Chelsea in three years and clocked up 16 caps for France, is also of interest to PSG, Atletico Madrid and Bayern Munich. His contract at Chelsea is due to expire in 2030.

Gusto will earn Chelsea an enormous Financial Fairplay profit

Bought before the change in rules regarding player amortisation, it means Gusto’s initial £26.3m fee is spread over seven and a half years. It means a £67m fee in January sees Chelsea make a £55m profit.

If Chelsea reduce that figure, say, to £50m, the profit reduces by £17m, to around £38m. The chances of Chelsea doing business in January are unclear, but they may do so to fund a move for Alex Scott.

If Chelsea waited until next summer, Chelsea would make a £56.5m profit if sold for £67m. If reduced to £50m, a profit of £39.5m is made. What is clear is that Chelsea will make a big amortised fee on Gusto.