Kieran Tierney one of 7 Arsenal stars 'available for transfer' as Mikel Arteta looks to raise funds

Arsenal are reportedly prepared to entertain offers for seven of their players this summer- with Scotland star Kieran Tierney named as one of them.

The Gunners are said to be open to bids for Tierney, Aaron Ramsdale, Eddie Nketiah, Emile Smith Rowe, Nuno Tavares, Albert Sambi Lokonga and Reiss Nelson as manager Mikel Arteta looks to bolster his squad. Cedric Soares, Mohamed Elneny and Arthur Okonkwo are also set to leave the north London club when their contracts expire at the end of June.

Former Celtic star Tierney admitted he expects to leave Arsenal again this summer when he returns from his loan spell at Real Sociedad. The Scotland international and Celtic hero is out in La Liga this season on a temporary basis from the Emirates and has racked up appearances in the Champions League while emerging as a key player for Imanol Alguacil's side this term.

Arteta is expected to have a substantial transfer budget this summer, which could be further boosted by several high-profile exits. Hale End academy graduates Nketiah, Smith Rowe and Nelson would represent 100 per cent profit against Premier League PSR rules, helping the title challengers maintain their financial records ahead of another spending spree, reports the Mirror.

All three players have attracted interest from other Premier League clubs, while Nelson has also caught the eye of foreign teams after successful loan spells in the Bundesliga and Eredivisie with Hoffenheim and Feyenoord respectively. Smith Rowe had been tipped for big things at Arsenal, but after rejecting two bids from Aston Villa last summer, it seems the time may be right for both parties to part ways.

Ramsdale, the out-of-favour goalkeeper, is known to have admirers at Newcastle and has also been linked with Chelsea. The former Sheffield United and Bournemouth No. 1 could generate a significant profit for Arsenal following his £24m move from the Blades nearly three years ago.

Arsenal bosses are also set to review the future of Thomas Partey, who will have just one year left on his current contract at the end of the season, after his recent return to full fitness. The Ghanaian has shown a timely reminder of his quality in midfield just as a summer sale seemed likely, while Jorginho is staying put after signing a new one-year contract on Thursday.

Gabriel Jesus is also expected to stay at the club unless there's a dramatic turn of events. Despite his ongoing knee pain, he's still a valuable player for Arteta. There's hope that he'll be back to his best next season if the issue is addressed this summer when he could undergo surgery to fix the problem.

Most of the players facing uncertain futures are homegrown and would need to be replaced if sold, but it's highly unlikely all will leave at once. In Arsenal's view, the squad doesn't need major changes. Ethan Nwaneri could be heading for his first loan spell next season, while the club is also keen to keep hold of 16 year old goalscoring sensation Chido Obi Martin.