Arsenal are planning to spend around £100m on the signings of Dani Ceballos, Thomas Partey and Gabriel from Real Madrid, Atletico Madrid and Lille, respectively, this summer, reports The Sun on Sunday.
However, head coach Mikel Arteta needs to sell before he can invest in the squad and is looking to cash in on a number of players to improve the club.
Ceballos has become a key man under Arteta and the Gunners are looking to make his loan switch permanent.
And Arteta may see Partey as the ideal midfield partner for Ceballos, with the Ghana international, who has a £45m release clause, a long-term target for the Gunners.
Gabriel is another who has been linked with a move to the Emirates after an impressive league season for Lille, though Everton and Manchester United are monitoring the Brazilian.
The trio would cost around £100m to sign this summer and Arteta has supposedly been told he needs to sell before he can buy.
The likes of Lucas Torreira, Alexandre Lacazette, Matteo Guendouzi and Shkodran Mustafi, among others, are all available for transfer as Arteta looks to overhaul the squad.
