The England midfielder comes off contract at the end of this season.
The Daily Star says Wilshere has no intention of signing the £80,000-a-week contract offer on the table from the Gunners.
And he has told pals he does not expect boss Arsene Wenger to come up with a better one before the end of the season meaning he is resigned to leaving.
Everton remain keen on landing the 26-year-old on a free this summer.
Wilshere knows he can command a massive signing-on fee elsewhere and wages way in excess of what the Gunners are offering.