As the season approached its climax, Arsenal co-chair Josh Kroenke was increasingly present in north London.While there was naturally a focus on the run-in, there was also time for strategic conversations with manager Mikel Arteta and sporting director Andrea Berta. What would be the next stage in the evolution of Arsenal’s squad?In those discussions, Arteta and Berta emphasised that any silverware must be a beginning, not an end. They pointed to previous title-winners who have failed to capitalise on their position by investing, and regressed.In Kroenke, they found a receptive listener. “We’re going to look to strengthen because we know that teams around us are going to get better,” Arsenal’s co-chair told The Athletic. “If you’re not trying to continually evolve and improve, you’re standing still.”Those sentiments were echoed by chief executive Richard Garlick on Monday.“Our mindset is always forward, if you stand still, you go backwards,” Garlick told the BBC Radio 4’s Today programme. “There’s going to be further investment in the squad. We’re not going to sit here and just accept winning one trophy, we want to win major trophies now and in the future.”Sustaining success will require Arsenal to improve their player trading. Arsenal dispute the idea that they need to sell this summer — they say they want to sell, in order to reinvest.“We talk at the club around the strategy of winning financially,” Garlick told Today. “We want to generate more revenue so we can invest it back into the squad, in relation to the playing staff, men’s and women’s team, the facilities. It is a challenge.”As soon as Arsenal’s season was complete, Arteta’s focus turned to the summer.“We start to make some very important decisions if we want to reach another level,” the Arsenal manager told his post-match press conference after the Champions League final defeat to Paris Saint-Germain. “And we’re going to have to show that ambition because we are more than capable of doing it, but it’s going to demand to be very, very ambitious, very fast and very smart.”Ambitious, fast, smart — that is the Arsenal that Arteta hopes to see in this window. With a new contract due to be discussed, and the Premier League trophy in the bag, the manager’s view will carry more clout than ever.The information found within this article has been gathered according to The Athletic’s sourcing guidelines. Sources with knowledge of transfer dealings, who asked to be kept anonymous to protect relationships, have been spoken to before offering the clubs involved the opportunity to comment.Who will make key decisions this window?Arsenal’s recruitment will be spearheaded by Berta and Arteta. Arsenal view their relationship as a partnership, but from a technical perspective, it’s Arteta’s view that will carry most weight.Berta sees his role as delivering Arteta the best squad possible, according to the manager’s specifications, all while operating within the financial parameters set out by the club.Arsenal’s approach to the window will be debated by the club’s football leadership team. That includes Arteta, Berta, Garlick, director of football operations James King, and Josh Kroenke.The leadership committee are also expected to have a new arrival this summer, with Arsenal pursuing the appointment of an academy manager to replace Per Mertesacker.Arsenal sporting director Andrea Berta (Stuart MacFarlane/Arsenal FC via Getty Images)What positions will they be looking at in the summer window?The left wing has been a potential position to upgrade for some time. It is expected to be a priority this summer.In the weeks leading up to the window, recruitment staff had also intimated they would be looking for a No 6/No 8 central midfielder and studying options in both full-back positions. It remains to be seen how the recent resurgence of Myles Lewis-Skelly might impact these plans.Although less of an obvious need, the No 9 position has also featured in discussions. The expected departure of Gabriel Jesus could create an opening for a different profile of centre-forward.What is the manager’s priority?After the Champions League final, Arteta spoke glowingly of PSG. “They are, in my opinion, the best team in the world. What they are able to do with the ball, with individual actions, I haven’t seen.”Arteta now wants to add some of those “individual actions” to Arsenal by recruiting highly-skilled, game-changing talent.Are there any specific players they are targeting?The identity of at least one summer signing is already known: Arsenal will complete a permanent deal for on-loan defender Piero Hincapie.The package will total €52million — with Bayer Leverkusen also granted a 10 per cent sell-on clause. The terms of a five-year contract for the Ecuador international are already agreed.With Arsenal sailing close to the regulatory wind last summer, the club brokered a deal with Leverkusen which was ostensibly a loan with option to buy. That meant the fee for a permanent deal would be filed under summer 2026, rather than 2025.At the same time, both Arsenal and Leverkusen were granted the authority to trigger a permanent deal. While it appeared to be an “option”, both clubs were in agreement that the permanent transfer would be completed.Outside of Hincapie, it is difficult to be certain of Arsenal’s intentions at this early stage. Berta’s approach to the market is to explore different potential deals, before presenting them back to the leadership team.Arsenal are also conscious that their plans could be impacted by player sales. There is not simply a ‘Plan A’ — Arsenal have a multi-faceted, flexible approach to the market.Arsenal are one of several leading Premier League clubs that have asked to be kept informed of developments regarding Aston Villa’s Morgan Rogers.There is also interest in Eli Junior Kroupi, the 19-year-old Bournemouth forward. Other attackers Arsenal admire include Champions League final opponent Bradley Barcola and Ajax winger Mika Godts.Arsenal are among the clubs interested in Morgan Rogers (Dan Mullan/Getty Images)At right-back, Arsenal are fans of Newcastle United’s Tino Livramento, although there are concerns over his injury record. Ivan Fresneda of Sporting CP is another one of several names being followed.On the other side of defence, Arsenal are following Eintracht Frankfurt’s German international Nathaniel Brown. The 22-year-old is a versatile player who can play all along the left flank. Frankfurt and Arsenal are among the clubs interested in Real Madrid’s 19-year-old defender Victor Valdepenas.Although not an urgent priority, Arsenal continue to look for a long-term successor to Gabriel. RB Leipzig’s Castello Lukeba is one of the centre-backs Arsenal are monitoring.Arteta remains a huge admirer of Julian Alvarez, although Barcelona seem to be making the early running for the Atletico Madrid forward.Arsenal’s drive to recruit young emerging talent continues. Having already recruited the likes of Irish teenager Victor Ozhianvuna, 17, and highly-rated Ecuador youth internationals Edwin and Holger Quintero, 16, the club are pursuing a deal for Leicester City’s 16-year-old winger Jeremy Monga.With Monga due to sign professional terms with Leicester this summer, it’s thought the England U-19 international could command a fee in the region of £10-15million. It would represent a considerable investment — but Arsenal’s owners are enthused about the prospect of signing young players with room to develop and increase in value.Who will they be looking to sell?For a club in Arsenal’s position — with ambitions to win the game’s biggest prizes, while remaining financially responsible and sustainable — player trading is essential.From January onwards, Berta has been actively exploring potential sales. Arsenal hope that becoming champions will help them drive premium prices for any outgoing talent.At present, not many of those potential departures have developed. Arsenal’s players have naturally been fully focused on delivering success this season, with some even instructing their agents not to discuss their future until the season was complete.One player earmarked for a possible transfer is Jesus, with David Ornstein reporting that Arsenal are demanding up to £20m for the Brazilian forward.Arsenal also face a decision on his compatriot Gabriel Martinelli. The winger has one year remaining on his contract. While the club does have the option to extend until 2028, they typically prefer to address contract issues before reaching that point. It looks as if Arsenal will have to determine this summer whether to sell or extend the 24-year-old’s deal.Leandro Trossard is in a similar position: Arsenal adjusted his contract to improve his salary last summer, but his deal is still set to expire in just over 12 months’ time.Could Leandro Trossard be on the move? (Justin Setterfield/Getty Images)Ethan Nwaneri, who spent the second half of last season on loan at Marseille, could be considered a potential sale. As an academy player, any fee received would be booked entirely as profit. Lewis-Skelly was seemingly at risk, but has now reasserted himself as an option in midfield.As for Fabio Vieira, who spent last year on loan at Hamburg, the German club want to bring him back and are looking into re-negotiating the price for a permanent deal, which is believed to be worth around €20m. The Portuguese midfielder is keen to stay at the Bundesliga club.Arsenal will listen to offers for Christian Norgaard. Although a valued and influential member of the squad, he has struggled for game time in the Premier League and Champions League.Arsenal may also face a situation in the goalkeeping department. When they signed Kepa Arrizabalaga from Chelsea last summer, a release clause was inserted into the deal, which allows the 31-year-old to leave if Arsenal recoup the £5m they paid for him. Arrizabalaga has enjoyed his year in north London, but if a compelling offer to be a No 1 elsewhere presents itself, Arsenal may need to enter the goalkeeping market once again.While there has been considerable speculation around Ben White, there is no clear decision on his future as yet.Reiss Nelson has returned from his loan at Brentford and is expected to be sold.Academy full-back Josh Nichols, 19, has announced his impending departure from the club, and is set to join Croatian club NK Kustosija.What moves have they made already?Porto have already triggered a permanent deal for Jakub Kiwior. The Portuguese champions will pay €17m (£14.7m; $19.9m) plus up to €5m in add-ons.With a deal structured similarly to the Hincapie loan, the fee for Kiwior will be accounted for this summer. Arsenal will also be due a further €2m from Kiwior’s next move.What sort of budget do they have and what is their SCR position?Building the squad which landed the Premier League title was an expensive exercise. Arsenal spent £268m net in summer 2025, increasing the wage bill and paying out significant bonuses for the title win.The huge prize money they have recouped has gone some way towards offsetting that. The Athletic estimates that across 2025-26, Arsenal could become the first Premier League club to surpass £300 million in TV revenue.The Athletic understands Arsenal have the capacity to spend and remain compliant, but not at the levels of last summer. In the current regulatory environment, healthy sales could hold the key to unlocking Arsenal’s capacity to invest heavily.