The Gunners are hoping to secure the midfielder to bolster their title challenging squad.
Per The Standard, one top midfielder is a priority for the Gunners, with Bruno Guimaraes and Douglas Luiz other options.
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Zubimendi also has interest from Barcelona and Bayern Munich, which could complicate matters.
He is said to be eager to play under Xabi Alonso, who coaches Bayer Leverkusen.
Zubimendi will have to decide on his next club in the coming months, with a stay at Sociedad also possible.