Arsenal remain hopeful they will get a deal done for Declan Rice despite having a new £90m bid rejected.
Gunners boss Mikel Arteta has made West Ham captain Rice his No1 transfer target while they have also lined up deals for Chelsea forward Kai Havertz and Ajax defender Jurrien Timber.
But West Ham have knocked back Arsenal ’s second bid for Rice even though it would have been a club record deal for the Gunners.
The offer was worth up to £90m - made up of £75m plus add-ons - and Arsenal wanted to spread the initial fee over four payments which is common practice in most transfers.
Arsenal are in a very strong position as Rice has made it clear he wants to move to the Emirates ahead of anywhere else and no other club has made a serious attempt to sign the England international.
West Ham have also given Rice the green light to leave this summer with chairman David Sullivan giving his blessing after the midfielder helped the Hammers win the Europa Conference League.
But they have insisted they want £100m for Rice and so far Arsenal have yet to reach that figure, although they are set to go back for further discussions.
The add-ons are likely to be incentive based and may include payments on appearances and success as Arsenal look to win trophies with Rice.
The Gunners believe they are in pole position and it is a huge offer for a midfielder which would smash their previous record of £72m for Nicolas Pepe.
Arsenal are also likely to allow Grant Xhaka to join Bayer Leverkusen as soon as they complete on Rice as they see the England midfielder as a player who can fill several roles, including a deep lying anchorman, box-to-box midfielder and he has played as a centre half.
The Gunners are also in the market for another midfielder and have been long term admirers of Brighton ’s Moises Caicedo with interest from Italy in Thomas Partey.
Meanwhile, Chelsea would want in excess of £60m for Havertz who may be allowed to leave Stamford Bridge this summer as he has two years left on his deal.
Havertz is keen on Arsenal but Chelsea are in no rush to sell and therefore that deal will also take some negotiation.
Arsenal also want Holland defender Timber, 22, who can operate as a right back, centre half and also step into midfield as an inverted full back.
The Gunners have made a £30m offer but Ajax want around £50m, although they may be able to reach a compromise.
