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Lookman, 26, has been a standout performer for Atalanta since joining from RB Leipzig in 2022, with his most recent heroics a hat-trick in the Europa League final against Bayer Leverkusen.

His impressive form has attracted interest from several top European clubs, with Paris Saint-Germain and Liverpool also keen on securing his services.

However, Atalanta are holding firm on their valuation of the Nigeria international, reportedly setting a €70 million asking price, according to Italian sources. Arsenal’s initial offer falls short of this figure, prompting discussions about including Kiwior in the deal to bridge the gap.

The Poland international, who joined Arsenal in January 2023, has found playing time limited this season following the arrival of Riccardo Calafiori and Jurrien Timber’s return from injury. Atalanta head coach Gian Piero Gasperini is reportedly interested in Kiwior, which could pave the way for negotiations to progress.

Arsenal’s willingness to include the defender in the deal highlights their determination to sign Lookman, who is pushing for a move away from Bergamo after reportedly asking to be left out of Atalanta’s recent Serie A match against Lecce.

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