Arsenal ready to include 2 players as part of player-plus-cash deal to sign Martin Zubimendi in January: Reports

Arsenal are reportedly prepared to include two players for Real Sociedad in a player-plus-cash deal as they look to sign Martin Zubimendi this January. The 25-year-old midfielder has been on the radar of a number of European giants this season. Last summer, he was heavily linked to Liverpool, but eventually opted to stay in Spain.

Now, Zubimendi has become the main focus of major transfer rumors. Links to clubs like Real Madrid and Bayern Munich have been rumored, but Arsenal look to be in the forefront of that interest. Gunners manager Mikel Arteta is said to deeply admire the holding midfielder, and the London giants could return to the negotiation table with Real Sociedad.

Last summer, they notably signed Mikel Merino from the Spanish outfit, paying his €60 million release clause. This relationship with Sociedad could help Arsenal make the move for Zubimendi. According to El Nacional, the Gunners are confident that they can come to an agreement with the Spanish club hierarchy for the 25-year-old.

However, rather than pay his release clause, which is also €60 million, the Catalan outlet has reported that Arsenal would look to offer two players and a much lower fee. They have offered to give defenders Takehiro Tomiyasu and Jakub Kiwior to Real Sociedad, plus €30 million.

Kiwior has played just eight Premier League games this season, while Tomiyasu has appeared in just one league game, mainly due to injury. The Gunners are hoping that the Sociedad hierarchy find this deal to be more than fair. However, the club may be unwilling to let go of a key player during the mid-season.

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Mikel Arteta opens up about Arsenal's transfer plans

Mikel Arteta has revealed the Gunners' transfer plans in the midst of the January transfer market. It is widely acknowledged that they need to make moves in the market, with injuries affecting the depth of the squad.

Arsenal are also gunning for the Premier League title, among other trophies, and bolstering the squad could improve their chances this season. During a recent press conference, Mikel Arteta admitted that the north London club were already working on getting players in (via ESPN):

"We know who we want to sign. We have very clear ideas of the players that we want, yes. "It was before Gabriel Jesus' injury and it was with Gabi injured right now and we have to wait and see how things develop."

The Gunners currently sit in second place on the Premier League table, but they have exited the FA Cup in the third round. They will need to overturn a 2-0 deficit against Newcastle in the Carabao Cup semi-final, but they sit in third on the UEFA Champions League rankings.