James Dudko

Gonzalo Higuain is close to signing for Arsenal, after reports have emerged that the club has agreed a deal for the Real Madrid forward.

Spanish Publication AS reports the Gunners have agreed a fee of £22.5 million with Los Blancos. The report also indicates Arsenal and Higuain have agreed a wage structure, paying the striker £115,000 per week.

Both numbers represent club records. That is ample proof that Arsenal's much lauded willingness to spend big this summer is real.

Manager Arsene Wenger appears determined to field a top class striker in the new season. Arsenal's attack certainly suffered after the sale of talisman Robin van Persie last summer.

The goals still flowed with Lukas Podolski and Olivier Giroud sharing the burden up front. But neither were consistent scorers. They combined for just 22 goals in the English Premier League.

In particular, they failed to score in six games against the top three. Arsenal failed to beat Chelsea, Manchester City, or Manchester United. The failings of their main strikers in these games was a major reason why.

Arsenal are pursuing a transfer deal for Spain U-21 midfield ace Asier Illarramendi, according to reports in the UK press. Both The Daily Mail and The Daily Express link Arsenal with a move for the young Real Sociedad star.

Illarramendi is the second Spanish youngster Arsenal have been heavily linked with this summer. The club is also credited with an interest in Levante winger Ruben Garcia, according to The Daily Mirror.

Illarramendi fits the mold of the type of footballer Gunners boss Arsene Wenger wants for his midfield. The 23-year-old is a quality passer, adept in the type of neat and intricate style favored in the Spanish game.

Ruben Garcia is a transfer target for Arsenal, according to Spanish news outlet Marca.com. The Gunners could bid €10 million for the Levante winger, compared by many to Spanish star Juan Mata.

The similarities between Garcia and Mata are based on their playing styles. Both can play wide or centrally and act as the creative hub in attack.

Like Mata, Garcia has a knack for playing defence-splitting passes. He is imaginative and possesses excellent technique. Garcia currently plays out wide and Mata also began his career as a winger who liked to drift inside.

Arsenal boss Arsene Wenger likes to move wide players into central roles. He did the same with Santi Cazorla at the start of last season and has previously played Tomas Rosicky as a schemer in the middle.

Arsenal need another flair player in midfield. Rosicky is a veteran who remains brittle. Speaking of brittle, youngster Jack Wilshere has also struggled to avoid injuries.

Arsenal have increased their efforts to sign Real Madrid striker Gonzalo Higuain. The Gunners have launched a record €30 million bid, according to Spanish news outlet Marca.com.

That is widely expected to be enough to tempt Los Blancos into a sale. It is deemed enough to fend off the attentions of Juventus, who have also expressed an interest.

The report in Marca states that Juve are only prepared to offer €22 million for the prolific Argentina international. By outbidding La Bianconeri so boldly, Arsenal are making a serious statement of intent.

That kind of statement is something Gunners fans are expecting this summer. The club have been open about how much money they have to spend and their willingness to lure top stars.

So far though things have been quiet. That has prompted speculation that frugal manager Arsene Wenger might continue his cautious policy in the market.

However, the links to Higuain persist. He certainly fits the bill for a marquee signing. He is an expert finisher, boasting quality and guile in front of goal.

Arsenal are reportedly targeting prolific Lille forward Dimitri Payet. Website Sportsmole.co.uk cites an un-sourced report from French newspaper Le Parisien, suggesting Arsenal are keen to add Payet.

The exciting and versatile French attacker may not be in the mold of the big-money, marquee arrivals many Gunners fans are expecting this summer. But he certainly fits the profile of a classic Arsene Wenger signing.

The Arsenal chief has regularly plundered his homeland for several hidden gems during his time in North London. Emmanuel Petit, Thierry Henry, Robert Pires, Bacary Sagna and Laurent Koscielny are some of Wenger's notably successful raids on Ligue 1.

Payet could easily be another. The dynamic 26-year-old perfectly suits Arsenal's system and structure of play. He is quick and creative-minded, with an eye for goal. Payet netted 12 times and made 11 assists last season.