The article discusses Chelsea FC's transfer strategy under the ownership of Todd Boehly and his consortium Clearlake Capital. The club has sold several academy players, raking in around £180m from these sales. The latest player to be sold is Conor Gallagher, who has been accepted a £33m bid from Atletico Madrid.

The article highlights the loopholes used by Chelsea to stay within Financial Fair Play (FFP) rules, including:

1. Long contracts: Chelsea gives long contracts to players, spreading the costs across multiple years.
2. Transfer fee from academy players: The entire transfer fee from academy players goes into Chelsea's positive balance sheet.

The article also mentions that Gallagher rejected a larger bid from Aston Villa earlier this summer and was offered a two-year deal with an option for a third year on wages comparable to top earners in Chelsea's midfield. However, he felt the offer was not reflective of his role in the team and decided to join Atletico Madrid.

Fans are understandably upset about Gallagher's departure, as it marks another academy player being sold by Chelsea. The article mentions that since Boehly took over, the club has spent over £1billion on buying players while selling several academy graduates for significant profits.

Some of the notable sales mentioned in the article include:

• Mason Mount (sold to Manchester United for £55m)
• Ruben Loftus-Cheek (sold to AC Milan for £15m)
• Billy Gilmour (sold to Brighton for £7.5m)
• Lewis Hall (sold to Newcastle for £28m)
• Ian Maatsen (sold to Aston Villa for £37.5m)
• Omari Hutchinson (sold to Ipswich on a permanent deal for £20m)

The article concludes by criticizing Chelsea's transfer strategy, saying that it is "dismantling the club" and that fans are justified in protesting against the decision-making process behind these sales.