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Arsenal have already made their transfer decision on Ipswich Town striker Liam Delap, according to The Athletic.
Delap has had a superb Premier League campaign with the Tractor Boys. He has been ever-present, scoring 13 goals.
He will be available for just £30 million if Ipswich are relegated.
Almost every Premier League club is interested in signing him, but it is claimed that Arsenal are not in the mix.
The Gunners have finished runners-up in the top flight over the past two seasons and could finish in the same way.
The focus is on landing a world-class marksman to lead the attack and they are unlikely to pursue a deal for Delap.
Sporting CP's Viktor Gyokeres is the priority target for the Gunners and talks are already underway with his agent.
Gyokeres has been impressed by the interest shown by Arsenal and formal talks could be held with Sporting CP soon.
There is a release clause worth £85m in his contract, but he has a gentleman's agreement to leave for £60m.
Written by Sri Aswin
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