Arsenal are prepared to listen to offers for Kieran Tierney and Granit Xhaka this summer.
Striker Folarin Balogun, who has impressed on loan at Reims this season, could also be allowed to depart permanently as Mikel Arteta looks to raise funds for transfers.
Reiss Nelson, who is out of contract at the end of the season, could also depart, while Ainsley Maitland-Niles has already confirmed he will be leaving on a free transfer after his loan deal at Southampton expires.
Arteta is looking to add players to his squad with Arsenal looking to compete in the Champions League next season having returned to the competition for the first time since 2017.