Despite never being regarded as a first-team regular at the Emirates Stadium, Maitland-Niles has starred at wing-back in recent weeks, including against Chelsea in last weekend's FA Cup final.
However, according to The Mirror, the Gunners are prepared to cash in on the versatile 22-year-old for a fee in the region of £30m.
The development comes on an eventual week for the North London outfit, who recently announced that there would be 55 redundancies behind the scenes.
The academy graduate's 100 appearances in all competitions have come from a variety of positions. body check tags ::