The Premier League leaders are willing to make major changes to their squad, despite having one hand on the Premier League trophy at this stage in the season.
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The Mirror says Arsenal will listen to offers for young pair Myles Lewis-Skelly and Ethan Nwaneri, currently away on-loan with Marseille.
Brazil attackers Gabriel Martinelli and Gabriel Jesus can also leave for the right price.
Another to be sold will be Ben White, who is no longer a first-choice for manager Mikel Arteta.
Newcastle and former club Brighton are both interested in the England defender.