Arsenal are reportedly keen to sanction as many as four sales as soon as possible in order to further strengthen their squad.
On Tuesday afternoon, the Gunners confirmed that they had signed goalkeeper David Raya on a season-long loan deal from Brentford.
While a permanent transfer may materialise in 2024, it was not deemed possible right now due to Arsenal needing to ensure that they comply with FFP regulations.
That comes after they spent in excess of £200m to sign Jurrien Timber, Declan Rice and Kai Havertz from Ajax, West Ham United and Chelsea respectively.
In terms of outgoings, Arsenal have generated in the region of £42m, but they need to continue to streamline their squad if they want to show more ambition in the market.
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According to Football Insider, Kieran Tierney, Rob Holding, Nuno Tavares and Nicolas Pepe have been identified as potential exits.
Of the four, Tierney would be expected to bring in the most income, with it being claimed in the past that Arsenal value him in the region of £25m.
Newcastle United are allegedly considering whether to make an approach for the Scotland international, who would in theory offer another option in central defence as well as being well equipped to feature at left-back.
Holding has been pushed down the pecking order due to the arrival of Timber, but the Englishman may now be required to remain as a squad member courtesy of the knee ligament injury sustained by the new arrival.
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As for Tavares, he is back at Arsenal after a productive loan spell at Marseille, yet he did not play a single minute of pre-season nor was he named in the squad for Saturday's Premier League opener with Nottingham Forest.
There has been talk of Nicolas Pepe being released on a free transfer to create more space on the wage bill, but the winger continues to remain at the Emirates Stadium.
The report claims that Arteta is keen to sign another attacking player before the end of the summer transfer window, but it is unclear whether that plan has changed due to the injury of Timber.
Much may also depend on whether the North Londoners receive a suitable offer for Folarin Balogun, who they hope to sell for in excess of £45m.
