Arsenal could boost their coffers by approximately £28.35m if they were to offload four out-of-favour players in January.
Mikel Arteta's side have recovered from an abysmal start to the 2021-22 season to string together a 10-game unbeaten run and rise to fifth in the Premier League table.
Arsenal offloaded several out-of-favour players on loan over the summer, but by cutting a quartet of players struggling for game time, they could raise £28m in winter sales, according to valuations by Transfermarkt.
Sead Kolasinac was widely expected to leave in the summer amid links with Fenerbahce, and with the Bosnian third in the left-back pecking order, the £3.15m-rated defender is being tipped to depart in January.
Mohamed Elneny - valued at £9m - has also been linked with a move to Turkey with Galatasaray, and the midfielder's agent has admitted that the Egypt international wants out of the club.
Cedric Soares is under contract until 2024 and is supposedly determined to fight for his place in the team, but his efforts are proving futile as Arsenal face a major January decision over the £5.4m-rated defender.
Eddie Nketiah is the highest-valued out of the possible January departures at £10.8m, and Borussia Monchengladbach are rumoured to be eyeing a deal for England Under-21s' record goalscorer, but his expiring contract may make it difficult for the Gunners to recoup a reasonable fee.