Arsenal will reportedly have to pay £38.5million for Sevilla star Youssef En-Nesyri.
The Moroccan joined Julen Lopetegui's men in January 2020 from Leganes for €20million (£17m) and has since gone on to score 33 goals in 85 games for the Spanish outfit.
En-Nesyri scored 18 times in La Liga last season and the Daily Express are reporting via Mundo Deportivo that if Sevilla do decide to sell, they will look to break their own transfer record set in 2019 when Wissam Ben Yedder moved to Monaco for €40m (£34m).
As well as his impressive league exploits in 2020-21, En-Nesyri bagged six Champions League goals, comprising doubles against Krasnodar, Rennes, and Borussia Dortmund in the last 16, and neither the 24-year-old nor his club is in any rush to end their relationship, with his contract up in 2025.
Mikel Arteta is in need of firepower up front - despite Sunday's 3-1 north London derby win - and any move from Arsenal for En-Nesyri is likely to see them offer Alexandre Lacazette to Sevilla.
The 30-year-old has made just one appearance for the Gunners this season - a cameo in the 5-0 thrashing by Manchester City last month - and his contract runs out at the end of June.
Lacazette could be offloaded in January, with Barcelona and Atletico Madrid said to be interested in his signature, with neither player nor club seemingly interested in prolonging the Frenchman's stay at the Emirates.
The north London club apparently made significant efforts to bring in Tammy Abraham in place of the former Lyon striker, only for the England international to join Roma from boyhood club Chelsea.