Alexandre Lacazette is reportedly among the players Arsenal are looking to offload as part of a major summer clearout.
The Gunners are feeling the financial pinch of the coronavirus pandemic, not helped by the prospect of missing out on European football for the first time since 1995.
Arsenal focused on trimming their squad in the January window, but they still have a £120m short-term loan to repay to the Bank of England.
According to The Sun, further reductions in running costs are required and that will mean big-name players moving on in the coming months.
It is claimed that Lacazette is among those Arsenal are prepared to cash in on, while David Luiz may be released to get his wages off the books.
Lucas Torreira and Matteo Guendouzi, currently out on loan at Atletico Madrid and Hertha Berlin respectively, are also said to be on the chopping block.
Arsenal are 10th in the Premier League, eight points off the top five, though they do still remain in contention to win the Europa League.
