Arsenal must offload Henrikh Mkhitaryan in order to sign Willian, according to reports.
The Gunners are reportedly close to signing Willian after the Brazilian rejected a two-year contract offer from Chelsea.
Mkhitaryan, 31, spent this season on loan at Roma and currently earns £180,000-a-week.
And The Sun says the Armenia must leave the Emirates before Mikel Arteta can complete Willian's signing.
Brazil international Willian has been offered a three-year deal by the north London club and will take home £130,000-a-week, similar wages to his Chelsea contract.