Real Sociedad's head coach Imanol Alguacil has confirmed that Arsenal is in advanced negotiations to sign midfielder Mikel Merino, who was left out of the squad for their La Liga opener against Rayo Vallecano. The Gunners are reportedly set to pay around £30 million for the 28-year-old, who has one year left on his contract and is eager to join Arsenal, making him their third signing of the summer. Alguacil praised Merino’s elite mentality and commitment, despite recognizing that the player is likely to depart. The transfer talks have escalated following Merino's contribution to Spain's Euro 2024 victory, and Arsenal's sporting director Edu Gaspar has been actively involved in discussions. Merino’s absence from the matchday squad underscores the likelihood that he has already played his final game for Sociedad. Alguacil acknowledged the team's potential loss, calling Merino one of the best players in La Liga, while also noting that Martin Zubimendi chose to stay with the club despite interest from Liverpool.