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Arsenal's transfer window is heating up. West Ham have rejected a £90 million offer from Arsenal for Declan Rice as a trio of Saudi Arabian sides target the man he would replace at the Emirates Stadium, Thomas Partey. 

Arsenal's offer for Rice is understood to have been worth £75 million up front with a further £15 million in add-ons, a price tag that is still short of the £100 million that the Hammers would want to part ways with their club captain.

Rice remains Arsenal's first choice target to strengthen midfield this summer and, as CBS Sports revealed in January, he is a firm admirer of Mikel Arteta's side. Though West Ham are prepared to play the long game until their demands are met, owner David Sullivan has acknowledged that the England international will be sold this summer. The Hammers are also said to want a deal in which the bulk of the fee is paid in the first two years, a departure from the norm. Despite all this, Arsenal are ultimately heading in the right direction to secure Rice's signature and will go back in with another offer.

Manchester City are also interested in Rice, but have not formalized that into an offer as they work towards the signature of Mateo Kovacic; if Ilkay Gundogan chooses to extend his contract, sources believe there may not be a space in their squad for the West Ham man.

Rice's form at West Ham in recent years suggests he could be the ideal successor at the base of midfield to Partey, who is wanted by Al Nassr, Al Ahli and Al Khaleej. The Gunners would be prepared to part ways with the Ghana international -- CBS Sports revealed earlier this month that they had not initiated talks to extend a contract that was entering its final two years -- but it remains to be seen whether the 30 year old is ready to depart the Premier League. It should also be noted that Saudi clubs are simultaneously working on a string of potential signings, assessing who would be amenable to a move before going all in for the biggest names they can get.

The offer for Rice is not the only unsuccessful move made by Arsenal this week with a £30 million bid for Jurrien Timber rejected by Ajax. The Dutch international would offer the versatility that Arteta prizes in his defensive recruitments, offering cover both for William Saliba on the right side of central defense as well as Ben White at right back. Ajax reportedly value Timber at £50 million, while Arsenal have alternative targets that include RB Leipzig's Mohamed Simakan.

The Gunners are also optimistic that Chelsea will feel compelled to budge on their £70 million price tag for Kai Havertz, who has two years left to run on his contract at Stamford Bridge. Though the likely departure of four senior players -- N'Golo Kante, Kalidou Koulibaly, Edouard Mendy and Hakim Ziyech -- to Saudi Arabia will aid the Blues' financial situation somewhat, agreeing a sale for Havertz before June 30 brings the end to their financial year would serve to balance the books after a year in which more than half a billion pounds in expenditure failed to bring qualification to any European competition.

Arsenal are also in the market for a further midfielder to replace the outgoing Granit Xhaka, who will join Bayer Leverkusen on a four year deal when the Gunners have secured a replacement. They have been tracking Romeo Lavia of relegated Southampton, signing him would likely see their spending exceed £200 million, a statement of intent from the side that emerged as Manchester City's most serious challengers this summer. That spending will be offset by sales on the fringes of the squad including US international Folarin Balogun, valued at £35 million by Arsenal. Kieran Tierney could also depart for a significant sum.