Arsenal have set their price for Gabriel Magalhaes with Saudi Pro League giants Al-Nassr chasing a deal for the Brazil defender.
Al Nassr want Gabriel as a replacement for former Manchester City defender Aymeric Laporte, who is set to return to Europe this summer.
The Sun says Arsenal are reluctant to lose their senior centre-half and insist they will only come to the table if an offer of £100 million is offered.
Interestingly, Al Nassr are also in advanced talks to hire former Newcastle and Manchester United technical director Dan Ashworth.