Arsenal reportedly have up to seven players for sale this summer as the 2023/24 campaign draws to a close.

The Gunners may enter next season as reigning Premier League champions, depending on results this week, but that won't stop there being several changes in Mikel Arteta's squad. All clubs in English football's top flight must abide by the league's Profit and Sustainability Rules (PSR).

Current rules state that clubs are only allowed to lose £105million across a rolling three-year period, or £35m each season. With that said, reports in the Mirror has claimed that the Gunners will welcome offers for up to seven players in the summer transfer window.

It is said that Eddie Nketiah, Aaron Ramsdale, Emile Smith Rowe, Nuno Tavares, Kieran Tierney, Albert Sambi Lokonga, and Reiss Nelson are all for sale. According to Transfermarkt, striker Nketiah could fetch the most at £25m while goalkeeper Ramsdale and forward Smith Rowe are worth £21m each.

Elsewhere, full-back Tavares, who is on loan at Nottingham Forest, could bring in £13m whilst Tierney may earn the club £10m. Meanwhile, midfielder Sambi Lokonga, on loan at Luton Town, and forward Reiss Nelson are both valued at £12m each.

In total, the Gunners would earn £114m in transfer fees if all the above players were sold based on their current transfer value. Such values are based on a player's form and fitness but Arsenal would earn a healthy sum if they did sell anyone deemed to be surplus to requirements.

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Nketiah, Smith Rowe and Nelson are all academy graduates for Arsenal, meaning their departures will be able to be lodged as 'pure profit' by the accountants.

In terms of incomings, a new striker and winger have reportedly been prioritised by sporting director Edu Gaspar ahead of the summer transfer window. Signing a new centre-forward has seemed to be on their list in the past three windows and it remains an unsolved predicament.