The Gunners recently sold goalkeeper Matt Turner to Forest for around £10 million. They made a 100 per cent profit with his departure.

Steve Cooper's side are now interested in landing Tavares, who spent the recent campaign on loan with Marseille.

Tavares had a good season with the French Ligue 1 club, but he is now keen on extending his Premier League career.

West Ham United were linked with him earlier in the summer, but Forest are currently favourites to secure his services.

Arsenal bought Tavares for around £8m from Benfica. They are prepared to sell him for a fee of around £20-25m.

With the transfer window closing soon, they could be forced to lower their demands or accept an initial loan deal.

Aside from Tavares, the likes of Nicolas Pepe , Rob Holding , Cedric Soares and Folarin Balogun are set to leave this summer.

Balogun could leave the club for a fee in the region of £50m.

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