And it is believed Rob Holding, Nicolas Pepe and Nuno Tavares are the most likely candidates to join the Scotland international in leaving.
All three players were also left out of the 23-man squad which recorded a 2-1 win over Forest on Saturday (12 August).
Arsenal boss Mikel Arteta has played down the chances of his side going back into the transfer market following the signings of David Raya, Kai Havertz, Jurrien Timber and Declan Rice this summer.
However, it is believed the Gunners are indeed keen to sign another attacking player before next month’s deadline.
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But to make that possible, the Londoners will have to move players out to balance the books for financial fair play reasons.
Holding and Tierney are set to become collateral damage despite their role in last season’s second-place finish.
It is believed Holding was the subject of a loan bid from Turkish giants Besiktas earlier in the window – an approach which was flatly rejected by Arsenal.
He made 24 appearances across all competitions last term, while Tierney racked up 36 games.
Arsenal are next in action against Crystal Palace next Monday (21 August).
Arteta’s side will also enter the Champions League at the group stage next month, with the draw to take place on 31 August.
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