Declan Rice and Jurrien Timber are due to undergo their medicals with Arsenal over the next 48 hours.
The pair are closing in on moves to north London and will take the Gunners’ summer transfer spending to over £200million.
Arsenal are set to pay an initial £100m for West Ham captain Rice, with a further £5m in add-ons.
Ajax defender Timber will cost Arsenal £34.2m up front, with a further £4.3m due to be paid in add-ons.
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Arsenal have already spent big this summer after bringing in Germany international Kai Havertz from Chelsea for £65m.
The Gunners’ spending is expected to be offset by departures and on Thursday Granit Xhaka joined Bayer Leverkusen for £21.5m.
Xhaka signed a five-year contract with the German club, who have been working on a deal since May.
“I know the league inside out and I watched it when I was in London,” said Xhaka.
“Bayer is a club with an impressive history and ambitious targets. Above all, I see it as a club with a great future.
“Discussions with the management have been incredibly motivating. Everybody here is ambitious and wants to achieve something – I’m very much looking forward to the next few years.”
