The striker remains in Sweden as he waits on Sporting to accept Arsenal's offer for his transfer.
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Gyokeres and his camp believe Sporting continue to move the goal posts in terms of their asking price and method of payment, which has left Arsenal threatening to walk away.
The Mirror says Arsenal and Sporting have agreed a fee of £55million plus £8.6m in bonuses. But the method of payment remains a sticking point.
The subject of Gyokeres' legal letter is to blame Sporting president Federico Varandas for his absence from preseason training with the club taking disciplinary action against him.
Record says Gyokeres insists Varandas has gone back on a promise regarding the price he could leave Sporting this summer,