Getafe have reportedly rejected a £22m bid from Arsenal for striker Borja Mayoral during this month's transfer window.
The 26-year-old is enjoying a productive season in La Liga so far, scoring 12 goals and providing one assist in 19 league matches for the Deep Blues.
Mayoral graduated from the academy of Real Madrid in December 2014 but failed to nail down a regular spot in the first team at the Bernabeu, leading to numerous temporary moves around Europe.
The Spaniard has been on loan at Bundesliga side Wolfsburg, Serie A outfit Roma as well as Levante in his homeland, before securing a permanent switch to Estadio Coliseum last summer.
According to The Sun, Arsenal have been monitoring the performances of Mayoral since November as they look to seal the services of the attacker this month.
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The report states that the title-chasing Gunners have tabelled a £22m bid for the ex-Madrid man, however Getafe were supposedly quick to snub the offer.
It is understood that Pepe Bordalas's men are holding out for at least £39m for Mayoral, who can only be bested by England international Jude Bellingham in terms of La Liga goals this campaign.
Mikel Arteta is said to be now focusing his attentions on the capture of cheap forward options, with a deal for Brentford's Ivan Toney appearing unlikely in January.
Bees head coach Thomas Frank recently slapped a £100m price-tag on the former Peterborough United striker, who is set to return from an eight-month ban later this month.
It is believed that Brentford were interested in the signing of Getafe's Mayoral as a replacement for highly-rated Toney, however the West Londoners look ready to cling onto their talisman until the summer at least.
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Crystal Palace were linked with a move for the 26-year-old Spaniard in 2021 when he was plying his trade on loan at Roma, netting 10 goals in 31 Serie A appearances during the 2020-21 campaign.
Roy Hodgson's Eagles have since moved onto other attacking targets - one of which being Arsenal's Eddie Nketiah, who could make the switch across the capital this month.
It is understood that Arteta's side are demanding £30m for the sale of the 24-year-old, who has played second fiddle to Brazil international Gabriel Jesus at the Emirates Stadium for the past 18 months.
After returning from a warm-weather camp in Dubai, Arsenal will clash with Crystal Palace in North London on January 20, with the hosts looking to discover their clinical edge as they aim to close the five-point gap to league leaders Liverpool.
