Thomas Lemar: Arsenal still not deterred as Gunners to return with improved £45m-plus offer

Arsenal are determined to sign top target Thomas Lemar despite Monaco rejecting two bids for the 21-year-old.

The Gunners have already seen a reported offer of £31m ($40.2m) turned away before an additional £40m ($51.3m) offer was also rejected.

According to The Mirror, manager Arsene Wenger is still not deterred and is now willing to return with a new and improved offer of £45m-plus ($58m).

The same report claims that the belief is that Lemar is fully attainable and is open to a move to Arsenal with his representatives having held talks with both clubs.

If the offer is accepted, it would mark the second time this summer window that Arsenal would have broken their old transfer record after their recent £52.6m ($68m) signing of Alexandre Lacazette overshadowed the £42.5m ($54.8m) paid for Mesut Ozil in 2013.

Lemar has been the north London club's top priority of late, having notched up 14 goals and 17 assists in all competitions last season as Monaco won Ligue 1 and reached the Champions League semi-final.

L'Equipe claimed in June that interest in the former Caen player was high with as many as seven clubs interested in his signature, including Barcelona and Manchester United.

But recent reports claim the left-winger has already agreed a move to the Emirates, having accepted a financial package worth £90,000 a week ($116,000).

However, an agreed fee between the two clubs is the only stumbling block at this point with the Ligue 1 champions hesitant to lose another star and reportedly asking for £80m ($103.15m).

Monaco have already lost Bernardo Silva and Valère Germain, while Tiemoue Bakayoko could be on the move to the Premier League and Kylian Mbappe has also been the subject of interest from Arsenal.

Meanwhile, the Gunners would need to offload a foreign player to make way for Lemar.

Lacazette's arrival puts Arsenal's foreign player list at 17 which is the maximum allowed by the Premier League but with Mathieu Debuchy, Lucas Perez and Olivier Giroud expected to leave the club, it should be no problem for Wenger.