Kiwior completed a £17.5million switch to the Emirates Stadium back in January and is now being linked with a move to Naples just 12 months later. The Polish defender has struggled to break into the starting XI under Mikel Arteta and has instead had to settle for a rotation role - being utilised at centre-back and left-back.
Italian news outlet Il Mattino have stated that Napoli’s defensive woes this season are making it increasingly clear that they need a new signing at centre-back. The reigning Serie A champions are said to have a budget of £30million available to spend with Kiwior emerging as the Italian outfit's top target.
The report goes on to add that Arsenal are reluctant to let Kiwior leave the club - with the Polish defender valued at £25million, as per CIES Football Observatory. AC Milan are also thought to be interested in the 23-year-old, but the Gunners are standing firm over Kiwior's future at the club after rejecting an approach from Sevilla last summer and have no plans to let him leave.
The Poland international has featured more regularly this season, starting in two of Arsenal’s last four games and making 13 appearances so far across all competitions. If Napoli are willing to test the Gunners' resolve with a bid for Kiwior in January, Arsenal may look to use their interest to help secure a discount on a potential deal to sign Osimhen either in the new year or at the end of the season.
An opportunity to sign the Nigerian striker could come in the next few months as Osimhen looks set to sign a new contract with Napoli. However, it isn't a usual extension though, as recent reports claim that it will contain a release clause worth roughly £110million.
If Napoli retain an interest in Kiwior and look to sign the 23-year-old in the next six months, Arsenal could use this to their advantage and potentially pursue a swap plus cash deal - bringing the fee to sign Osimhen down significantly. It could help the Gunners beat the likes of Chelsea to the Nigerian's signature and further strengthen Mikel Arteta's attacking options.
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