Arsenal are reportedly pressing on with their plan to sell midfielder Mesut Ozil as they seek to enhance their budget for the summer transfer window.
The Gunners failed to qualify for the Champions League during the recently-concluded campaign and that has meant that manager Unai Emery will have a limited budget to spend for the summer.
According to The Sun, the north London side are facing a potential pre-tax loss of around £50m for the financial year and this may further raise the need to lower their wage structure.
The same publication adds that Mesut Ozil is regarded as the main candidate, who could be shown the exit door this summer, considering his hefty wages of £350,000-a-week.
Ozil, who has two years remaining on his Gunners deal, has been attracting interest from the Turkish league of late, but none of the admirers are likely to match the £30m price tag for his services.