Arsenal have identified three major summer transfer targets from the Bundesliga, according to the Sunday People.

Borussia Dortmund duo Marion Gotze and Robert Lewandowski, as well as Bayer Leverkusen midfielder Lars Bender are all said to be on Arsene Wenger’s wanted list as he looks to rejuvenate his squad in the close season.

With Arsenal having recently agreed major new sponsorship deals, it is widely believed that there will be considerable funds at Wenger’s disposal. There will need to be, with the trio of targets reportedly set to cost £70 million.

Arsenal’s links to 20-year-old attacking midfielder Gotze are certainly nothing new. The Germany international has been mentioned in connection with a move to the Emirates for over a year, however, Gotze signed a new long-term deal with Dortmund last season.

Rated as one of the best prospects in Europe, it would take an enormous offer for the Bundesliga champions to consider selling. Gotze has also made no hints about wanting to leave any time soon, although he did recently say that he would welcome a move to another of Europe’s top leagues at some point in the future.

The signing of Lewandowski could be somewhat less complex. It has already been revealed that the Poland international will not be renewing his contract, which is set to expire in 2014. There are strong suggestions that Dortmund will look to cash-in on the player this summer.

However, if Arsenal are interested in the 24-year-old, they are likely to face serious competition for his signature. Manchester United have been linked to the player since last summer, while reports emerged recently that Bayern Munich had already agreed terms over a move.

Lewandowski has scored 26 goals this season.

Lars Bender, brother of Dortmund’s Sven, is also highly-rated in Germany. The 23-year-old defensive midfielder is a key player for a Leverkusen side third in the Bundesliga and is also a regular in the Germany squad.

Wenger is thought to be on the lookout for a holding midfielder this summer, particularly with the latest long-term injury recently suffered by Abou Diaby.  

Another of Wenger’s priorities looks set to be recruiting a striker to provide competition for Olivier Giroud. Both Nicklas Bendtner and Marouane Chamakh, currently out on loan, look set to leave the Emirates this summer.

Fiorentina’s Stevan Jovetic has been strongly mentioned in connection with a move and Galatasaray’s Burak Yilmaz has also been linked to the Gunners, by the Daily Mail

The 27-year-old only signed from Trabzonspor last summer, but has been a major hit with Galatasaray. A Turkey international, Burak is the Champions League’s joint-top scorer this season with eight goals.

His record has reportedly led to interest from several of Europe’s top clubs, including Manchester United and Liverpool, and Galatasaray manager Fatih Terim has admitted that it will be a challenge to get him to stay at the club beyond the summer.

"It's not going to be easy to keep him,” he said, according to the Guardian. “He has targets but it will be his decision; being wanted is a good thing, but we are fond of him and believe he will do great things for us in the future."