Arsenal are ready to make a move for Lyon's Alexandre Lacazette and Nabil Fekir, Le10Sport reports.
The two - also linked with champions Paris Saint-Germain - are reported to be worth at least £100m with Lyon president Jean-Michel Aulas insisting that they are not for sale.
"I can't imagine today that offers will be made that will make us let them go," Aulas is quoted as saying by ESPN.
"PSG are not rich enough to be able to make us an offer that will make us take a step back.
"I haven't even imagined exactly how much clubs would have to put on the table to convince me to allow Alexandre and Nabil to leave.
"We want to work it so that our young players can come and play in this magnificent stadium, which will be the most beautiful stadium in Europe.
"It's priceless to have the chance to play the Champions League in this arena. Now, we are in a position of strength."