ARSENAL are preparing for a major transfer outlay this summer after reportedly drawing up a shortlist with 12 players on it.
The Gunners priority is to sign a new striker, with Manchester City's Gabriel Jesus heading the list, as reported by The Athletic.
The Champions could demand as much as £50million for him, a significant figure for a striker whose contract expires in a years time and failed to hit double figures in the Premier League.
This could move Arsenal's attention elsewhere, with names such as Dominic Calvert-Lewin, Alexander Isak, and Victor Osimhen being linked with a move to the Emirates.
However, both Calvert-Lewin and Isak struggled for goals this season, while Napoli star Osimhen will cost a significant amount considering he was signed for £80m two seasons ago and scored 18 goals this season.
Arsenal director Edu remains a firm admirer of Inter Milan's Lautaro Martinez, but a new deal signed earlier this season could make him unattainable at a cost-effective price.
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Another Serie A star the club are considering is said to be Sassuolo's Gianluca Scamacca. The 23-year-old has netted 16 league goals this term – almost double what all of Arsenal's current strikers managed.
The North London club are not blessed with a bottomless pit of money, and despite being the league's top spenders last season with £140m, they will need to buy smart this summer.
Losing out on Champions League qualification to Tottenham at the end of the season could hurt Arsenal's pull power this summer, and it will certainly impact their overall transfer budget.
The potential contract renewal of Eddie Nketiah could dictate whether Arsenal buy one or two forwards this window – which might dictate the club's peak spending threshold for one player.
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Teenager Adam Hlozek and PSV's Cody Gakpo are both being monitored as other potential options.
While they have interest in plenty of senior strikers, they have also moved quickly to sign Brazilian winger Marquinhos, with the 19-year-old set to undergo medicals and finalise a deal.
Other priority positions include a new central midfielder and a left-sided centre-half.
While Arsenal's striker list is extensive, in midfield their options are far more narrowed down, with Youri Tielemans and Ruben Neves both wanted.
Tielemans is the more likely of the two considering his contract expires in 2023 and the respective performances of Neves for Wolves this season which have no doubt increased his market value.
The Athletic's report indicates Leicester City's asking price will be around £25m, which would fit well within Arsenal's budget for the summer window.
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In defence, Arsenal were pursuing a deal for Nico Schlotterbeck before the Germany international announced he was signing for Borussia Dortmund.
However, Ligue 1 Young Player of the Year award winner William Saliba could provide all the reinforcement the club needs when he returns from his loan spell with Marseille.
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