Arsenal have reportedly been told that they must fork out €30m (£27m) if they want to secure the services of Lille centre-back Gabriel Magalhaes this summer.
However, according to Le 10 Sport, Arsenal are at the head of the queue for Gabriel's signature, and the Brazilian could be an ideal cut-price alternative to Dayot Upamecano.
The report also claims that Lille will be forced into selling at least one of their prized assets in order to balance the books, with Boubakary Soumare and Victor Osimhen both understood to be garnering interest from clubs across Europe.
Osimhen has been linked with several Premier League sides after an impressive campaign in the French top flight, and Arsenal have supposedly identified the Nigerian as a potential replacement for Pierre-Emerick Aubameyang.
Gabriel turned out 34 times across all competitions during the 2019-20 campaign as Lille finished fourth in Ligue 1.