Sampdoria have set a £49 million price tag on Joachim Andersen and Dennis Praet after turning down a £43 million offer from Arsenal for the pair last week.
Unai Emery is looking to strengthen his squad following a frustrating end to the campaign and has identified the centre-back and the playmaker as two of his top transfer targets.
However, the Gunners’ offer for the duo fell slightly short of Sampdoria’s valuation of the players as the Serie A club are demanding €45m for both players.
AC Milan have also been strongly linked with a move for the Sampdoria pair as they appear set to appoint the manager Marco Giampaolo as Gennaro Gattuso’s replacement.
Joachim Andersen impressed with his ball-playing abilities from the defence last campaign, completing the second-highest number of long balls of any outfield player in Italy.
Dennis Praet, who had a trial at Emirates during his time at Anderlecht nearly a decade ago, netted two goals and registered three assists in Serie A last term.
Sampdoria’s asking price for is not too much higher than Arsenal have already offered. However, Unai Emery is working with a reduced budget of around £45 million this summer.
Arsenal’s failure to qualify for the Champions League means that he will have to sell players to raise additional funds with Mesut Ozil, Shkodran Mustafi and Henrikh Mkhitaryan all available.
One player that looks likely to stay at the club, though, is Granit Xhaka with the Swissman committing his future to the club amid speculation linking him to Inter.