Arsenal manager, Mikel Arteta is ready for an overhaul of his playing squad, ahead of their return to the Champions League next season.
The Premier League side will listen to offers for Granit Xhaka, Kieran Tierney and Folarin Balogun this summer.
Although the Gunners could miss out on the title, they have made huge progress this campaign.
Arteta is hopeful Arsenal can continue to build on an improved season next term.
According to the Daily Mail, the Gunners are expected to oversee a small rebuild in the summer with a number of first-team stars set to be axed.
Xhaka could be among those to leave despite his starring role this term.
Also, Tierney has been linked with a move away from the Emirates Stadium with Newcastle particularly interested.
Balogun, who has spent the 2022/2023 season on loan at Ligue 1 side Reims, is another who could be sold despite scoring an impressive 19 goals in 32 matches this term.
It was reported earlier this month that Arsenal have set a £26million asking price for Balogun.
