The Arsenal midfielders Cesc Fabregas and Samir Nasri are both close to finalising moves away from the English football club.
Fabregas is on the verge of signing for European champions Barcelona for a fee believed to be about $60 million.
BBC Sport also understands that Nasri is set to move to Manchester City with the clubs close to agreeing a fee around $45 million.
According to a senior Arsenal source, all the funds generated by Fabregas's sale will be reinvested in new players.
Gunners boss Arsene Wenger looks intent on strengthening his defence and reports have suggested centre-backs Scott Dann of Birmingham, Everton's Phil Jagielka and Gary Cahill of Bolton could be targets.
