Arsenal are set to hold a summer clear-out with Alexandre Lacazette and Matteo Guendouzi among those to depart.
It comes as Mikel Arteta continues to trim the squad to his liking.
The process started last summer when Guendouzi, Lucas Torreira and Henrikh Mkhitaryan left for new clubs.
And it was continued in January after Mesut Ozil, Shkodran Mustafi and Sokratis Papastathopoulos were allowed to leave for nothing.
Arteta has a precise vision in mind over the squad and wants to mould it into his exact image.
It means that the fire sale at the Emirates will continue with the former Manchester City assistant keen to bolster funds to acquire his own targets.
According to The Sun, the most high-profile departures will be David Luiz and Lacazette - with the former's contract expiring at the end of the season and the latter losing his first-team spot.
Further exits include Guendouzi and Torreira - out on loan to Hertha Berlin and Atletico Madrid respectively.
The plan is to drastically lower the wage bill, which was spiralling out of control in north London.
Offloading big contracts such as Ozil and Mustafi has helped but more cuts are needed - with a lack of matchday revenue and a £120m loan from the Bank of England that needs to be paid back.
Sead Kolasinac, Ainsley Maitland-Niles and Joe Willock have also been loaned out with Arsenal saving £16.5m on wages until the end of the season, The Sun report.
Finding suitors might be a different proposition as Lacazette's departure appears to be mooted with the Frenchman losing his first-team spot in recent weeks.
Arteta prefers a top three of Pierre-Emerick Aubameyang, Bukayo Saka and Emile Smith Rowe.
Atletico Madrid have been linked with Lacazette in the past while Juventus are in the market for a striker, but a return to France has not been ruled out and Monaco could be an option.
The ex-Lyon hotshot will enter the final year of his £150,000-a-week contract next season and there appears to be no talks over a renewal.
