Arsenal will have spent over a quarter of a billion pounds on new players this summer once they sign Eberechi Eze from Crystal Palace, and yet they've only recuperated about £7m. If the Gunners want to remain compliant with the Premier League's spending rules, then Andrea Berta must begin trimming Mikel Arteta's squad.
Only Manchester United have a steeper net spend (-£197.2m) than the north Londoners (-£185.7m) in the English top-flight this summer. In fact, the two clubs have the highest net spend in the world - with Real Madrid ranking third, having invested £131.5m while raking in only about £1.7m.
Even Liverpool, who have the fourth biggest net spend (-£103m), have generated about £189m in sales. Under the Profit and Sustainability Rules (PSRs), Premier League clubs are not permitted to record more than £105m in losses over a three-year period; a figure that's reduced by £22m for every season the team isn't in the division.
Berta has plenty of time to balance the books, but the Italian should really get a move on. If the Gunners fail to offload those who are surplus to requirements, then their market values could depreciate by the time they next have the opportunity to sell.
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So, with that being said, football.london has looked at what players Arsenal need to sell before the transfer window shuts on Monday, September 1;
Jakub Kiwior
Arsenal could make a healthy profit on Jakub Kiwior this summer. According to The Evening Standard, both AC Milan and Porto are interest in signing the 25-year-old defender, who was left of the Gunners squad for their 1-0 win over Manchester United at the weekend.
The report claims that Arteta would be happy to keep Kiwior, but Arsenal could be tempted into selling him if an offer is 'is too good to turn down'. The Poland international has fallen down the pecking order following the arrival of Christian Mosquera, so he could push to leave.
Arsenal signed Kiwior from Spezia for £20m in January 2023. Transfermarkt currently value him at £24.2m, but his contract doesn't expire until June 2028, so the north Londoners could very well hold out for a greater fee.
Fabio Vieira
Arsenal look set to take a loss on Fabio Vieira, who they signed from Porto for £34m back in June 2022. After two years on the bench, struggling to force himself into Arteta's starting lineup, the 25-year-old midfielder returned to the Portuguese outfit on loan.
This summer, he should leave for good. According to The Athletic, the Gunners have been in talks with Stuttgart over a potential deal for Vieira, but they're yet to receive an offer that satisfies their demands.
It's said that the Bundesliga outfit are hoping Arsenal lower their transfer expectations. The Athletic reckons that negotiations have been centred on a loan, which includes a £17m obligation to buy clause that can be activated if certain performance-led targets are met.
Oleksandr Zinchenko
Arsenal should also part ways with Oleksandr Zinchenko. With Myles Lewis-Skelly, Riccardo Calafiori and Jurrien Timber - as well as Kiwior if he stays - capable of playing left-back, it's difficult to see how the Ukrainian gets any minutes on the pitch this season.
Zinchenko has also recently entered the final year of his contract at the Emirates Stadium, so the Gunners should recuperate a fee while they still can do. The 28-year-old defender should be given the freedom to find a new club; Arsenal need to get his wages off the books.
According to Transfermarkt, Zinchenko is currently valued at a respectable £17m (€20m). He hasn't played much, recently, so I'm sure the north Londoners would be delighted with a fee in that vicinity.
Albert Sambi Lokonga
Albert Sambi Lokonga will, also, need to find a new club in the next week or so. The 25-year-old midfielder, who joined Arsenal from Anderlecht for £17m in July 2021, is another player who's struggled to impress in recent years following loan spells at Crystal Palace, Luton Town and Sevilla.
According to Transfermarkt, Lokonga has a market value of £6.9m (€8m) these days. Ouch.
Reiss Nelson
Sadly, it feels as though Reiss Nelson was never given a fair shot at becoming a starter for Arsenal. When he first burst on to the scene, the Hale End graduate was widely regarded as one of the most exciting younger players in his age group in the country.
Now, Nelson spends his every summer waiting to find out which club he's going to join on loan. While it feels like he's been let down over, the £13.8m-rated winger needs to find a new team and do his talking on the pitch.
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