Bacary Sagna is ready to leave Arsenal.
The Mail on Sunday says Sagna has already rejected two formal offers and manager Arsene Wenger confirmed on Friday the club have tabled their final attempt to keep him.
The last is understood to be for two years with an option for a further 12 months, but Sagna's £100,000-a-week demand has not been met. Sagna, 31, has told friends he will not sign the deal, meaning he will leave after the FA Cup final against Hull on May 17.
The defender, a target for Manchester City, Galatasaray and Fenerbahce, knows his next contract will be his last big one and feels he can earn more elsewhere.