Arsenal manager, Mikel Arteta will sell up to 10 players to fund his summer spending.
Arteta has been given the green light to spend in excess of £200 million ahead of next season in an attempt to bolster a squad that failed to sustain a title charge.
According to The Times, the Gunners will back their manager in the summer and have already given the go-ahead for key targets like Declan Rice and Moises Caicedo.
Arteta is also likely to target defensive cover, both at full-back and centre-half.
The Spaniard is also looking for a winger who can provide competition for Bukayo Saka, and possibly a striker who can act as a target man.
Arsenal hope to raise about £100 million from player sales with some popular figures likely to depart.
Granit Xhaka has been linked with a return to the Bundesliga, while the club is also open to offers for Emile Smith Rowe following an injury-hit campaign.
The likes of Nicolas Pepe, Ainsley Maitland-Niles, Folarin Balogun, Albert Sambi Lokonga, Cedric Soares and Nuno Tavares, who have all spent the season out on loan, will also be made available for transfer.
Long-serving defender Rob Holding has possibly played his last game for Arsenal is also set to leave, while Arsenal will reluctantly allow Kieran Tierney to leave amid interest from Newcastle.