Every player has a valuation and for Blackburn Rovers, January is going to be a juggling exercise.

It's been a busy start to the transfer window for Jon Dahl Tomasson's side, with two loan arrivals and two exits too. One was enforced, with James Hill leaving after being recalled by Bournemouth, whilst the decision to loan out Lewis Travis is still causing debate within the fan base.

Once again, the finances are incredibly tight for Blackburn Rovers as they look to manoeuvre their funds to strengthen the squad. The head coach has been very vocal about the need for 'help' and experience.

Travis' exit has at least freed some room on the wage bill and there could be more loan departures for fringe players before the month ends. The Lancashire Telegraph has reported Niall Ennis is of interest to League One clubs who'd like him for the remainder of the season.

READ MORE: Rovers transfer round-up as bid is rejected

One player Tomasson does not want to lose is Sam Gallagher, who made his comeback from a four-month injury lay-off on Saturday. The experienced striker has been a big loss for the team and his stock has risen in the time he's been out.

Perhaps so much so that Ipswich Town have bid for his services, an offer turned down by Rovers last week. Tomasson doesn't want to lose Gallagher, the club have rejected an offer but every player has a price.

There is an interesting debate to be had around Gallagher's future. In the time he's been away, fans have seen how much the team has missed him.

The 29-year-old has Championship experience and offers a threat in both boxes. Whilst he is not been prolific in blue and white halves, he can certainly contribute and does far more than simply score goals.

He has a big impact both attacking and defending set-pieces. Considering the volume of goals Rovers are conceding, that can't be sniffed at. Given how poorly their other striking options have performed, for differing reasons, there is a fair argument that they simply can't afford to sell him.

On the flip side, Rovers could cash in on an ageing player, who is their highest earner. Gallagher's injury record is chequered and he would free up a sizeable amount on their wage bill and allow them to recoup a transfer fee.

The striker is out of contract in the summer, with a 12-month option, and so at best, will be at the club for 18 months unless he signs a new deal. Rovers have rejected one bid, with reports suggesting that was between £1-1.5million.

If another came in around £2m, you'd be very tempted, from a purely financial landscape. The gamble is not necessarily selling Gallagher but whether the recruitment team would be able to use those funds to replace him.

Given the cashflow issues Venky's are struggling with, would a £2m fee, plus the wages he would leave behind, be reinvested in full? That is the question.

If Rovers could get someone of the same experience and Championship pedigree, there might be a deal to be done. That feels, right now, incredibly unlikely though.

Tomasson insisted the club can't weaken the squad by selling Gallagher. The only way any deal would be palatable would be by receiving a very good fee and an upgrade in his place.