Mikel Arteta's men look likely to miss out on the title, with Liverpool 11 points clear at the top. Arsenal have been lacking in a number of positions this season - especially up front - which has contributed towards their drop-off in the title race.
Arsenal fans have been crying out for a new forward this season and were left baffled over why a new striker didn't arrive in January, before an injury crisis ruled out Kai Havertz and Gabriel Jesus for the campaign.
Now Arsenal are ramping up their plans to bolster the squad after appointing new transfer chief Andrea Berta and hope to make at least three major signings this summer, according to the Sun.
Two of those are Sporting Lisbon striker Gyokeres, who has a release clause of £83.6m, and Athletic Bilbao winger Williams, believed to be available for around £50m.
On top of this, the club look likely to land Real Sociedad midfielder Zubimendi for another £50m after being strongly linked with the Spain international.
The report says that Arsenal are keen to land a new midfielder, but new arrival Berta is trying to see whether the club can also afford a new striker and a "game-changing" winger.
It adds that Arsenal will have to offload a number of players to fund their summer business amid strict PSR regulations - with club chiefs eager to boost Arteta's hopes of winning the league next year.
Sporting Lisbon forward Viktor Gyokeres
Sporting Lisbon forward Viktor Gyokeres is also said to be on Arsenal's shortlist
Zubimendi is a particular priority for the Spaniard given that Jorginho and Thomas Partey are expected to leave the Emirates this summer. The club will also be desperate to land a new striker after their injury crisis left them without a recognised No 9 midway through the season.
A new winger is seen as a "luxury", secondary to a new striker, but Arsenal bosses would love both. A new back-up keeper is also said to be on their list when on-loan Neto heads back to Bournemouth.
Arsenal are waiting to see if Sporting Lisbon and Bilbao hold out for the release clauses of Gyokeres and Williams - and could instead move for Red Bull Leipzig's Benjamin Sesko, Eintracht Frankfurt's Hugo Ekitike or Newcastle's Alexander Isak.
However, players such as Isak would cost Arsenal more than £100m, which would likely rule out a move for a new winger.
Andrea Berta and Richard Garlick
Andrea Berta has a big summer ahead of him as Arsenal's new sporting director
Should Arsenal manage to land all their top targets this summer, their defence should largely stay the same given Arteta's back line has looked the most solid part of his team this season.
But in midfield, the presence of Zubimendi would allow the Spaniard to slot into midfield alongside Declan Rice, with Martin Odegaard in the No 10.
Having Gyokeres as a focal point up front should guarantee a steady flow of goals, with Bukayo Saka supporting him on the right and Williams on the left - giving Arsenal a great deal of pace that should be a handful for the opposition.
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Dream Arsenal XI: Raya, White, Gabriel, Saliba, Calafiori, Rice, Zubimendi, Saka, Odegaard, Williams, Gyokeres
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