After finishing the season with a victory over Chelsea in the FA Cup final, the Gunners faithful will be looking forward to their first full season under Mikel Arteta, after the Spaniard was appointed as manager in December last year.

The club has already completed the signing of Willian from Chelsea, but have plenty more business to do if Arteta and the board want to climb their way back up the table to contend with the big English clubs once again.

Arsenal have reportedly found themselves with £100million to spend this summer, which will prove pivotal due to the financial implications that COVID-19 has had on the footballing world.

After a disappointing finish in the league table, missing out on both Champions League and Europa League football next season - the club will likely struggle to attract the best players in the game, but will likely do their best to bring in the most realistic players possible, so who might that be?

Gabriel Magalhães

The 22-year-old defender has been linked with a move away from Lille this summer, with Arsenal reportedly looking like the frontrunners for the Brazilian's signature having agreed a £22 million transfer.

Central defence is an area that the club will need to strengthen, and Gabriel would be a great player to do so - in 24 league appearances, the defender has averaged 1.7 tackles, 3.3 clearances, and 3.5 aerial duels won per game.

Manchester United and Napoli were also linked with a move for the player, but it appears that Arsenal will be completing the signing soon.

Thomas Partey

It has been no secret that the Gunners are desperate to sign the Atletico Madrid defensive midfielder - but it has been reported that the player's wage demands will be the most difficult agreement between himself and Arsenal, with Partey wanting £200,000 a week to complete the move.

His numbers warrant the price, however, with the Ghanaian midfielder averaging 2 tackles, 1.4 interceptions, and 1.9 aerial duels won per game. The addition of Partey would be very important for the club, with both Matteo Guendouzi and Lucas Torreira being linked with moves away from the club.

Diego Carlos

Another Brazilian defender on our list is Sevilla's Diego Carlos - with him being linked with a move to the North London club this summer. Both Mikel Arteta and technical director Edu are said to want Carlos as part of a squad overhaul, but the player will likely come at a price.

The defender's release clause at Sevilla is £68 million, a price that is likely going to be too high for the club to meet with current financial circumstances - with both Sokratis and Calum Chambers reportedly up for sale this summer to try and raise funds. The 27-year-old has helped Sevilla reach the final of the Europa League this season, as well as a 4th place finish in La Liga.

Dani Ceballos

The Spanish midfielder was on loan at Arsenal last season, and the club is looking to try and secure another year-long loan deal for the player with Real Madrid. It has been reported, however, that Ceballos is waiting on a bid from La Liga side Real Betis before committing his future to the Gunners.

Despite being happy to return to Arsenal next season, and with Arteta likely to make him apart of his plans for next season, the midfielder is also keen on a move back to former club Betis, where he made his debut. Only time will tell on the situation with Ceballos, but the Gunners should look to try and secure his services sooner or later, as the player is likely to flourish under fellow countryman Arteta.

Philippe Coutinho

The 28-year-old has been in great form for Bayern Munich this season - the Brazilian was sent out on loan by parent club Barcelona at the start of last season despite showing signs of his quality for the club. In his 23 league games for Bayern this season, Coutinho scored 8 goals with 6 assists from attacking midfield and even scored a brace against his Barcelona in the semi-final thrashing which saw Bayern victors in an 8-2 win.

It has been reported that the Gunners are keen to bring the midfielder to the Emirates - with suggestions that the club could sign the maestro for just £9 million, plus exiled midfielder Matteo Guendouzi. Coutinho would be a great signing for Arsenal and could be just the player they need to reach the upper echelons of English football again.