The Gunners strengthened their midfield in the summer transfer window with the addition of England international Declan Rice.
Although the former West Ham United man has gone on to establish himself as a key player in the Arsenal side, the Gunners are still on the lookout for midfield reinforcements amid uncertainty surrounding Thomas Partey's future.
The North London club will reportedly entertain January offers for Partey, who has seen his 2023-24 campaign disrupted by injuries.
With Arsenal preparing for Partey's potential departure, they have allegedly identified Zubimendi as a target alongside Real Madrid's Aurelien Tchouameni.
According to Bild, Arsenal could face competition from overseas, with Bayern said to be interested in signing the 24-year-old.
The German champions are still keen to bring in a new defensive midfielder after failing to do so during the summer transfer window.
They were on the verge of recruiting Joao Palhinha from Fulham, but were unable to finalise the deal before the transfer window shut on September 1.
While it remains to be seen whether they revisit a deal for Palhinha, Zubimendi has now been earmarked as a possible option.
The Spain international was linked with a move away earlier this year, amid interest from the likes of Arsenal and Barcelona.
Zubimendi ultimately remained with Real Sociedad, helping the Basque club move top of their Champions League group with three wins and a draw.
The Real Sociedad academy product has made 17 appearances across all competitions this season, chipping in with one goal and an assist.
Despite being under
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