Arsenal has been knocked back by Sampdoria in their attempts to sign Joachim Andersen and Dennis Praet.
The Sun says the Serie A club want £6m more than the £43m offer.
The Gunners are looking to bolster their squad after finishing fifth in the Premier League.
Manager Unai Emery is working on a tight budget and he will be hoping that Sampdoria come to the table over their two star players.