Arsenal are reportedly prepared to make three big-money signings during the summer window.
Despite having recently secured Europa League football courtesy of winning the FA Cup, it has been frequently claimed that the Gunners will be restricted in the transfer market.
However, according to The Sun, club officials are prepared to give the green light to £100m being spent ahead of next season.
The report suggests that there is a desire to sign Lille centre-back Gabriel Magalhaes and Atletico Madrid midfielder Thomas Partey.
Arsenal are also said to be keen on turning the loan spell of Real Madrid playmaker Dani Ceballos into a permanent deal.
For those plans to come to fruition, Mikel Arteta will have to sell at least three of his current squad, with Ainsley Maitland-Niles, Lucas Torreira and Matteo Guendouzi all in line to depart the Emirates Stadium.