AC Milan are prepared to cash in on Arsenal target Gianluigi Donnarumma this summer, as they aim to balance the books in accordance with UEFA's financial fair play regulations.
The Rossoneri missed out on securing a berth in the Champions League by a single point, after finishing behind rivals Inter in the recently concluded Serie A campaign.
Now AC Milan are looking to cut costs and ship out a number of high earners and players who can command substantial fees.
Donnarumma, who takes home €6m per season and whom AC Milan value at €60m, could be sold, according to Italian daily Tuttosport.
Arsenal recently tested the water over Donnarumma as they hunt for a new goalkeeper, but it is unclear if the Gunners will be able to meet AC Milan's asking price.
The Premier League side are looking at working with a reduced budget if they do not win the Europa League on Wednesday.
But Arsenal will receive a substantial financial boost if they secure Champions League qualification for next season by beating Chelsea.
Donnarumma has a contract with AC Milan that runs until the summer of 2021.
The Rossoneri will also not take up the purchase option in Tiemoue Bakayoko's loan from Chelsea.
