Arsenal are reportedly unlikely to pursue a deal to sign Brentford striker Ivan Toney in the January transfer window.
The Brentford man is currently serving an eight-month gambling ban, which has prevented him from playing any competitive football since May.
Despite having to spend a significant period on the sidelines, there is now light at the end of the tunnel, with his ban set to end in the middle of January.
The forward's inactivity has not prevented him from being linked with a move away in the winter transfer window.
Arsenal are one of a number of clubs that have been mooted as a potential destination for the 27-year-old, who is under contract until the summer of 2025.
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However, according to The Telegraph, Arsenal are reluctant to spend a significant sum of money on a new centre-forward in January.
As a result, they are unlikely to pursue a deal for Toney, who has reportedly been valued at around £100m by Thomas Frank's side.
The Gunners spent a significant proportion of the budget in the summer, splashing out £200m to recruit Declan Rice, Kai Havertz and Jurrien Timber.
They are also being mindful of Financial Fair Play regulations, which was a key factor behind signing goalkeeper David Raya on an initial loan deal from Brentford in the summer.
Instead of a striker, the Gunners appear to be prioritising a move for a new midfielder, with Thomas Partey ruled out until the new year due to injury.
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Meanwhile, Brentford are also reluctant to sanction a January departure, with Frank making plans for Toney to lead the line in the second half of the season.
Toney's services will be particularly crucial from mid-January to mid-February, with Cameroon's Bryan Mbuemo and DR Congo's Yoane Wissa set to represent their countries at the Africa Cup of Nations.
As a result, it appears more likely that Brentford will entertain offers next summer when he has one year remaining on his current deal.
With that said, there has been speculation about a new contract, but Toney will only sign a new deal if it contains a "reasonable" exit clause.
During his three-year association with the Bees, he has registered 68 goals and 21 assists in 124 appearances across all competitions.