Arsenal are expected to be busy in the final hours of the Premier League transfer window.
The Gunners have spent over £250m on new players this summer with Mikel Arteta completing deals for Viktor Gyokeres, Martin Zubimendi and Eberechi Eze.
However, the Spanish coach is not finished with incomings at the Emirates Stadium, as the club close in on a loan-to-buy deal on Bayer Leverkusen star Piero Hincapie.
That will complete Arteta's aim of bolstering his squad for the campaign ahead but sales are needed to balance the books in North London.
Arteta and Sporting Director Andrea Berta have highlighted five players to remove from the squad before the September 1 deadline.
The pair are confident of bringing in around £100m, if all five leave permanently, as per reports from Teamtalk.com.
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Jakub Kiwior is in talks with Porto over a season-long loan, which includes a €2m loan fee, and a €17m mandatory purchase clause in 2026.
The eventual deal could rise to €27m, with performance-related add-ons and a sell-on clause included, and Crystal Palace are closing in on a £15m move for Reiss Nelson.
Palace are looking to replace Eze, and Nelson offers squad cover, following a swoop for Spain international Yeremy Pino.
Bundesliga side Stuttgart are tracking a £20m move for Fabio Vieira and Marseille are working on a last minute deal to sign Oleksandr Zinchenko.
Albert Sambi Lokonga could be the fifth and final exit, but with no transfer offers forthcoming, he could be released as a free agent.
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