Arsenal have made Alexandre Lacazette available for transfer this summer to help fund their re-build, reports The Transfer Window Podcast.
Mikel Arteta's side have spent £8m so far this summer on new left-back Nuno Tavares but are on the verge of landing Brighton centre-back Ben White and Anderlecht midfielder Albert Sambi Lokonga for a combined £68m.
Arsenal need to offload players to help balance their books and fund further investment with experienced players like Granit Xhaka, Willian and Hector Bellerin free to leave.
It has also emerged the Gunners will listen to offers for 30-year-old striker Lacazette after four years at the club.
Lacazette has entered the final 12 months of his existing Arsenal contract and the Gunners want to offload him now rather than losing him for nothing next summer.
The former France international has been heavily linked with a move to Atletico Madrid in the past but the La Liga champions are reportedly in talks to re-sign Antoine Greizmann from Barcelona.
Arsenal made Lacazette a club-record signing at the time of his arrival in 2017 after shelling out £46.5m to prise him away from Lyon but he has struggled to nail down a regular starting berth under Arteta.
Lacazette has scored 10+ goals in all four of his league campaigns for Arsenal but has only started 22 times in each of the last two seasons.
However, of the 112 players to have recorded at least 50 attempts on goal over the last two Premier League campaigns, Lacazette has the best conversion rate (23.7%).