Arsenal have reportedly placed three players on the transfer list, with the club willing to listen to offers for Kieran Tierney, Nuno Tavares and Albert Sambi Lokonga this summer.
The Gunners are expected to be active during the upcoming market, but there will have to be some first-team sales in order to balance the books.
According to Football Insider, Tierney, Tavares and Lokonga could all be on their way out of the club this summer, with the trio not in the plans of head coach Mikel Arteta moving forward.
The report claims that departures for all three players would raise funds for at least one 'marquee signing' this summer, with West Ham United's Declan Rice believed to be a leading target.
Arsenal are in a commanding position when it comes to securing Champions League football for next season, currently sitting top of the Premier League table on 63 points.
The Gunners were two goals behind against Bournemouth at home on Saturday but managed to complete the turnaround in the 97th minute to secure a huge three points, with Reiss Nelson netting the winner.
Arsenal are again five points ahead of second-placed Manchester City in the table, while they sit 22 points ahead of fourth-placed Newcastle United, almost guaranteeing a return to the Champions League next term, which would further boost their transfer kitty.
Tierney has made 26 appearances for the Gunners this season, including 17 outings in the Premier League, but the Scotland international has lost his regular starting role to Oleksandr Zinchenko.
As a result, the 25-year-old could be allowed to leave this summer, and Arsenal are in a strong position to demand a high transfer fee, with his contract having another three years left to run.
Tierney could cost around £30m this summer, while Lokonga, who is currently on loan at Crystal Palace, will also allegedly be allowed to depart on a permanent basis.
The 23-year-old is down the pecking order when it comes to the midfield positions at the Emirates Stadium, struggling for action before moving to Palace in January.
The midfielder has made five Premier League appearances since his arrival at Selhurst Park, and the Belgium international could potentially join the Eagles on a permanent basis.
Tavares, meanwhile, moved to Marseille on loan last summer, and the 23-year-old has made 29 appearances for the French team this season, scoring six times in the process.
The Portuguese has two years left to run on his contract at the Emirates Stadium but is reportedly unlikely to represent the London giants again.
