Arsenal have reportedly laid out their price demands for out-of-favour defender Jakub Kiwior, who is being heavily linked with a return to Italy in 2025.
The Poland international was a €19.5m (£16.2m) purchase from Spezia midway through the 2022-23 campaign, but he has never been able to establish himself as a regular starter for Mikel Arteta.
So far this season, Kiwior has only made seven appearances in all competitions - contributing two assists - and he was an unused substitute in Wednesday's 1-0 Champions League defeat to Inter Milan.
The versatile defender has also earned just 96 minutes of Premier League football, and his only two starts this term have come in EFL Cup successes over Bolton Wanderers and Preston North End.
William Saliba and Gabriel Magalhaes are undroppable in the Arsenal backline when fit, while the additions of Riccardo Calafiori and Jurrien Timber have increased competition on the left-hand side of the backline, restricting Kiwior's minutes further.
Arsenal to demand £20.8m for Kiwior?
Nevertheless, Arsenal were said to have rebuffed as many as four Serie A clubs hoping to sign Kiwior in the summer, but according to Tuttomercatoweb, Italian giants are not giving up hope.
The report claims that Antonio Conte's Napoli - who currently lead the way at the summit of the Serie A standings - are at the head of the queue for Kiwior, but Arsenal will not sanction a loan deal.
Instead, the Gunners are hoping to recoup at least €20m (£16.6m) and potentially as much as €25m (£20.8m) for the sale of the Poland international, both of which would represent a profit on the £16.2m that they paid for his services in 2023.
AC Milan apparently tried and failed to sign Kiwior last year, but Arteta was not prepared to sanction the exit of a left-footed defender who is familiar with his system, even if his minutes have been fleeting.
A significant sum could tempt Arsenal into selling the 24-year-old, who is under contract at the Emirates for another four seasons and boasts two goals and five assists from 45 matches in a Gunners jersey.
Should Arsenal consider selling Kiwior in January?
The purchase of Kiwior midway through the 2022-23 season was a rather peculiar one, as while he has increased Arsenal's strength in depth in defence, he has never hit Saliba or Gabriel performance levels.
The Poland international's Gunners career appeared to be in tatters in October's horror show at Bournemouth, where he came off the bench to replace the sent-off Saliba, gave away a penalty and was then substituted himself.
However, with Calafiori, Kieran Tierney and Takehiro Tomiyasu currently out injured - the latter two can never be relied upon to stay fit for a full season either - letting Kiwior leave would cause more problems than it would solve.
The ex-Spezia man is one of the few natural Gabriel replacements in Arsenal's ranks, although the Gunners could revisit the situation next summer, when Kiwior may very well push for an exit if he continues to find himself on the fringes.