Mikel Arteta and Edu are looking to continue to refresh their squad next year after managing to recoup around £70m from selling players during the recent transfer window.
Among those who departed the Emirates Stadium this summer were Emile Smith Rowe to Fulham for £27m, with an additional £7m in add-ons, and Eddie Nketiah moved to Crystal Palace for £25m.
Aaron Ramsdale was acquired by Southampton for £18m and all of Reiss Nelson, Fabio Vieira and Karl Hein were sent out on season-long loans.
Additionally, Mohamed Elneny and Cedric Soares departed North London following the expiration of their contracts, and the Gunners seem to have already identified the next group of players to move on at the end of this season.
How many players do Arsenal want to sell next summer?
Arsenal place three players on chopping block
According to The Times, Albert Sambi Lokonga, Kieran Tierney and Jakub Kiwior are the next three players targeted for sale as Arsenal look to generate additional funds from the trio.
After spending last season on loan at Luton, Sambi Lokonga moved to Sevilla on loan earlier this summer, and by the end of his loan spell in Spain he will have just one year remaining on his Arsenal contract.
Having not reached the anticipated level of performance at the Emirates, the club is believed to be eager to secure a transfer fee for him before he potentially departs for free.
Tierney, currently sidelined with a hamstring issue, has seen his playing time at Arsenal diminish over the past few years, starting only six Premier League matches since sustaining a severe knee injury in March 2022.
Kiwior was linked with a move away from the Emirates during the summer transfer window, having struggled to secure regular playing time since his £20m transfer from Spezia in January 2023.
It is understood that the Gunners are looking to offload the Polish international at the end of the season, having come close to parting ways with him last month.
Gunners to make decisions over defensive duo
In addition to the aforementioned trio, Arsenal are reportedly also mulling over a decision regarding the futures of Oleksandr Zinchenko and Takehiro Tomiyasu.
Both players' deals at the Emirates expire in 2026, and the club are believed to be trying to avoid losing either on a free transfer.
Zinchenko was available for transfer this summer, while Tomiyasu has been plagued by injuries, including a current knee issue.
The Gunners made five signings in the recent transfer window, with David Raya, Riccardo Calafiori, Mikel Merino, Neto and Raheem Sterling all penning deals with the North Londoners.
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