Arsenal are going into this summer’s transfer window with a diminished budget after failing to reach the Champions League for a second season in a row.
It means the Gunners will only have £45m to spend as Unai Emery plots a way back into the top four.
As a result, the Emirates outfit have been priced out of moves for top targets including Zaha, Nicolas Pepe and William Saliba.
But that has not stopped Arsenal from going all out for the former – though their first bid of £40m was knocked back as derisory.
Crystal Palace have whacked a huge £80m price tag on Zaha to basically tell their London rivals that they are not interested in selling up.
But there are two crucial reasons why the Ivorian might still end up at the Emirates for less than £60m, according to The Times.
Arsenal have made Zaha their top target and the forward is also desperate to make the move across the capital.
The Gunners are also the only club to be showing a major interest in the ex-Manchester United winger, meaning Palace cannot hope for a bidding war.
Recently, Zaha’s brother implored Roy Hodgson to allow his sibling to go on and fulfil his dream move.
Judicael Zaha told Sky Sports: “Given all that Wilfried has given to Crystal Palace to help them remain a Premier League club, I hope Palace will be able to see their way to agreeing a deal with Arsenal that allows Wilfried to realise his dream of playing European football for the club he’s supported since childhood.
“Wilfried will always hold Crystal Palace and their fans in the highest regard and all the support they have given means the world to him.
“It’s my brother’s dream though, to play for Arsenal.”
Zaha has made 285 appearances for the Selhurst Park outfit across two spells after re-signing for them in 2015 after an ill-fated spell at United.
Arsenal may still have to sell players in order to boost their transfer budget.
Emery is desperate to offload Mesut Ozil but have been unable to find a buyer to pick up his £350,000-a-week wage packet.