Mikel Arteta is looking to strengthen his squad further having come up short to Manchester City for the second consecutive season in the Premier League title race.
The Gunners are believed to be targeting a left back, midfielder and striker as they look to end their wait of over 20 years for a league title.
Arsenal eye Guimaraes swap deal
Arsenal splashed out over £100m on Declan Rice last summer, but are likely top dip back into the market for another midfielder given the departure of Mohamed Elneny, the expected sale of Fabio Viera, and continued doubts over Thomas Partey's future.
The Gunners are admirers of Martin Zubimendi but have reportedly become frustrated with a lack of response from the Spaniard to their personal terms offer.
Arsenal are believed to have reignited their interest in Guimaraes.
Football Transfers report because of this that Arsenal are turning their attention back to the Brazil international who has a £100m release clause in his contract, with the Gunners looking to do a deal below that amount.
The Magpies have financial issues and could be forced to sell one of their star players this summer to ensure they don't fall foul of the Premier League's profit and sustainability rules.
Football Transfers add that Newcastle might be open to that type of deal as they look to balance their books.
The report states the likes of Oleksandr Zinchenko, Emile Smith Rowe, Albert Sambi Lokonga and Eddie Nketiah could be involved in the deal as the Gunners look to move on a number of fringe players in the window.
Guimaraes would make a big difference for Arsenal and the prospect of him as part of a midfield with Rice is mouthwatering, but Newcastle will be desperate not to part ways with the Brazilian.
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