With Arsenal reportedly winning the race to sign Lille star Gabriel Magalhaes ahead of Everton and Napoli, we take a look at the rebuilding job Mikel Arteta has on his hands.

With funds tight, despite the added revenue from qualifying for next season’s Europa League, the Gunners boss will have to generate cash from players sales to boost his summer transfer kitty if he wants to land key targets such as Thomas Partey.

Read on for Part Two of Mark O’Connell’s in-depth analysis of the three players who could be sold to further fund Arteta’s revamping of his squad.

Lucas Torriera –

Hopes were high for Torriera when he first arrived in North London in the summer of 2018. A dazzling performance against Spurs in a 4-2 win in the first few months of the Unai Emery era made Torriera look like an amazing coup from Sampdoria.

He played well until the beginning of 2019, when he began to look exhausted. After this, he never seemed to recover that form from the first months of his Arsenal career.

Positional problems began for Torriera, when Emery began using the naturally defensive ball-winner higher up the pitch, where he looked totally lost.

Plagued by many injury setbacks after a few promising performances under Arteta, Lucas has never really nailed down a consistent starting place in the Arsenal midfield. Torriera is also quite a conservative passer and does not seem to suit Arteta’s style of midfielder.

Rumours abound that he has not settled in London - as well as plenty of interest from AC Milan, Roma and Fiorentina - means Torriera should definitely be one we look to cash in on this window. £25 million should be our starting asking price.

Matteo Guendouzi –

This is desperately sad and frustrating. As recently as six months ago, Guendouzi was regarded by many as one of Arsenal's biggest assets.

A hugely promising defensive midfielder, who became a regular starter under Emery despite his youth, Guendouzi is generally regarded as one of the biggest young talents in Europe.

Brilliant on the ball and a powerful character in midfield, Guendouzi even got a place in the France national team last season after Paul Pogba was injured.

However, attitude problems have surrounded Guendouzi for most of his young career. His former clubs, PSG and Lorient experienced the prickly side of the Frenchman, and so too has Arteta.

After some unprofessional behaviour on the winter break trip to Dubai, in which Guendouzi was involved in an argument with Sokratis, he was dropped for a few games. During the restart, Guendouzi played the first two games but was dropped after a meeting with Arteta to discuss his attitude apparently did not go well.

In exile from the team since, it looks like he will be sold. Very sad given his promise, but this is the type of no-nonsense man-management Arsenal fans have wanted for years.

Guendouzi still has a lot to prove in terms of his ability and Arteta has every right to dispose of a player who will not 'get on the boat'.  

Given how highly he is regarded as a young talent, Arsenal should ask for at least £30 million for the troublesome Frenchman. 

Alex Lacazette –

Most Arsenal supporters like Alex Lacazette, but many would also tell you that he has not quite lived up to his £50 million price tag.

Arriving in 2017 from Lyon, Lacazette has at times looked like an excellent Premier League striker, especially after the arrival of Pierre Emerick Aubameyang in January 2018.

The two struck up a friendship and strike partnership that reminded us of many of football's classic duos – such as Yorke and Cole, Bergkamp and Henry.

Lacazette was our Player of the Year in the 2018/19 season, scoring 19 goals and registering 13 assists in all competitions. For all his excellent traits, Lacazette has a very poor goalscoring record away from home, and has gone on long streaks without scoring at all.

This season has been especially difficult for Lacazette as he never seemed to fully regain his sharpness after an ankle injury at the beginning of the season and went on a very long drought for most of the winter.

Lacazette is approaching the end of his prime years and if Arsenal manage to keep their best player in Aubameyang, he should certainly be moved on.

There is interest from Juventus and Atletico Madrid and Lacazette could be used in numerous swap deals. If sold for cash Lacazette should be priced at at least £30 million to start with.