Arsenal will struggle to sign top target Toney in the January transfer window

Ivan Toney is 'towards the top' of Arsenal's recruitment list for the January transfer window, but striking a deal for the 27-year-old will be harder than fans may be expecting.

The Gunners have been heavily linked with the Brentford forward in recent weeks and Toney is said to be 'really excited' about the prospect of joining the north London club.

However, Mail Sport's Chief Football Reporter Sami Mokbel has stated it may be harder than expected for Arsenal to sign Toney - who has been sidelined serving an eight-month ban for breaching the Football Association's rules on betting.

Speaking to hosts Ian Ladyman and Chris Sutton on the latest episode of It's All Kicking Off, Mokbel said Toney was 'towards the top' of Arsenal's recruitment list but explained how the Gunners would have to sell off other players first.

He said: 'Arsenal are very, very interested. But, it's expensive in January. Particularly when you consider Arsenal spent close to £200m in the summer on Declan Rice, Kai Havertz, Jurrien Timber and obviously they loaned David Raya which will turn into a permanent deal.

'So, when you consider FFP [Financial Fair Play] and how much you can spend around those regulations, it will be a very difficult deal to do. It's almost an impossible deal to do in January without outgoings.

'Chris alluded to it, but having an out-and-out striker is a glaring void that they have in their armoury. Eddie Nketiah played against Fulham yesterday but I think they certainly need an upgrade.

'They've got Gabriel Jesus who started the majority of games when fit, he scored his fare shares of goals in the Champions League but in the Premier League... he has struggled for goals this season.

'It's an area they are looking to strengthen, there's