Arsenal have stressed that playmaker Santi Cazorla is not for sale following an audacious bid from Atletico Madrid, the Independent understands.
The La Liga side have plenty in the transfer kitty following the £50m sale of Radamel Falcao to Monaco, and are keen to keep spending having already bought David Villa from Barcelona.
Manager Diego Simeone was interested in signing Cazorla for Malaga twelve months ago, though he chose to move to North London.
The 28 year old was named the Gunners player of the year at the end of last season, having scored twelve goals and made fourteen assists in the Premier League to help the club secure a top four finish.
Atleti president Miguel Angel Gil is believed to be in London as he attempts to negotiate a deal, while reports in Spain suggest that the player has agreed personal terms.
However, Arsenal are adamant that the Spanish international is not available at any price.
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