Arsenal were quoted a fee in the region of £70m during the summer for Upamecano and initial soundings from Leipzig indicate they are unwilling to drop that asking price during this month's transfer window - so Boateng is an intriguing option given his cut-price availability.
Arsenal have only modest funds to spend after last month announcing a pre-tax of £23.5m loss for the year ending 31 May, a period which does not include a summer spending spree which included breaking their club record to sign Nicolas Pepe from Lille for £72m and £25m acquisition William Saliba.
Saliba will join from Saint-Etienne this summer and Boateng has some appeal as a short-term option given he is available for around £12.8m (€15m) with Bayern open to a possible deal.
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