Arsenal will reportedly entertain appropriate bids for Granit Xhaka and Kieran Tierney during the summer transfer window.
Upon Mikel Arteta's arrival at the Emirates Stadium in 2019, the duo immediately became regulars for the Spaniard, playing integral roles in their 2019-20 FA Cup triumph.
Arteta convinced Xhaka to stay on after his outburst towards the fans in a fixture against Crystal Palace under Unai Emery, which would seemingly spell the end of his Gunners career.
However, the Switzerland captain has since enjoyed an unforeseen redemption arc under Arteta, forming a formidable partnership with Thomas Partey during the 2022-23 season.
On the other hand, the injury-plagued Tierney has been demoted to second choice for the left-back position behind Oleksandr Zinchenko this season and could depart in search of consistent game time elsewhere.
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According to the Daily Mail, Arsenal are open to offers for both Xhaka and Tierney ahead of the 2023-24 season, in spite of the former's standing as one of the first names on Arteta's teamsheet.
Xhaka, who was stripped of the captaincy after ripping off his shirt and storming down the tunnel against Palace, penned a contract extension as recently as 2021, but those terms are due to expire in 2024.
Jose Mourinho was believed to have been interested in bringing the 30-year-old to Roma before he committed his future to Arsenal, but he could depart as a free agent next summer as things stand.
It has been reported that Arsenal are ready to trigger an extension in Xhaka's deal to keep him on the books until 2025, but the Gunners are expected to bring at least one new midfielder to the club this summer, adding to uncertainty over the Swiss's future.
Xhaka has recorded 21 goals and 27 assists in 292 outings for the Gunners since joining under Arsene Wenger in 2016, including seven goals and five assists from 42 matches in a productive 2022-23 season.
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Meanwhile, Tierney has just one goal and two assists to his name in 31 appearances this term, only starting five Premier League games and appearing as an unused substitute in Arsenal's last two against Southampton and Manchester City.
The Scotland international started all of the Gunners' Europa League group-stage matches and is contracted to the club until 2026, but both Newcastle United and Manchester City are thought to be interested in signing him this summer.
Arsenal boss Arteta will likely oversee another significant summer overhaul in the coming months, firstly waving goodbye to Ainsley Maitland-Niles, who has confirmed that he will leave when his contract expires in June.
Reiss Nelson is the only other player whose contract runs out at the end of the season, and Arsenal are said to have offered the 23-year-old a renewal amid interest from AC Milan and Brighton & Hove Albion.
Loanees Folarin Balogun, Nicolas Pepe, Pablo Mari, Cedric Soares and Alex Runarsson are also among the players who could be let go as Arsenal boost their coffers for big-name incomings.