Arsenal Football Club is in the market for an attacking player when the winter transfer window opens next month. Shakhtar Donetsk's Mikhaylo Mudryk and Atletico Madrid's Joao Felix have emerged as the most likely targets for the club in recent weeks.

Mudryk is available on a permanent deal, while Felix is being offered on a six-month loan by the Spanish club owing to his falling out with manager Diego Simeone. As per CBS Sports' Ben Jacobs, the Gunners are more inclined towards signing the Ukrainian over the Atletico forward, as they seek long-term impact.

Apart from looking at the long-term, the North London club views Mudryk as a better investment in terms of the fee being demanded by both clubs. Arsenal do have the Financial Fair Play rules to consider before they can make a massive investment on players in January.

Arsenal have reportedly made their first offer for Mudryk this week, but it has been rejected by the Shakhtar. The Premier League club's offer was valued at an initial €40 million with a further €25 million in add ons, but the Ukrainian outfit is hoping for a higher base fee closer to the €55 million mark.

Felix, meanwhile, is available on a six-month loan with no obligation to buy from Atletico. The Madrid club, however, is demanding a loan fee of €9 million and full coverage on the player's wages, which amount to around €6 million net for the six months in question.

Arsenal is prioritising a deal for Mudryk over Felix as they feel it offers better long-term value overall. Moreover, the former is available on a permanent move, while the latter will not arrive with an option to buy on a permanent basis next summer if he has a successful loan spell in England.

Arsenal have shown that they are serious in their desire to sign Mudryk after making a substantial opening offer. They are expected to return with an improved offer after Arteta made signing a wide forward a priority during the January transfer window.

In what is certain to be an advantage for the Gunners, the Ukraine international has made no secret of his desire to to move to the Emirates Stadium. Mudryk admitted last summer that he will not say "no to Arsenal," and dropped a major hint on Boxing Day about his admiration for Arteta's side.

The 21-year-old, who has scored 10 goals and assisted eight in all competitions this season, posted a picture of himself watching Arsenal's 3-1 win over West Ham United on Boxing Day. It was yet another sign from the player that he is waiting on his club to accept the Gunners' offer and allow him to complete his dream move.

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