Arsenal Transfer News: Latest Rumours on M'Baye Niang and Santi Cazorla

AC Milan have reportedly ruled out the possibility of letting M'Baye Niang leave this January for any sum of money.

According to The Sun's Henry Moore, the Serie A club "have confirmed that they have received interest" from Arsenal and West Ham United but "have offered a resounding no" regardless of the size of any incoming offers.

The explosive winger has notched three goals and two assists for the Rossoneri in 16 Serie A outings this season.

Last year, he bagged eight and five respectively in 21 games, though in that campaign the Frenchman largely played up front.

Here's a look at how he fared:

The 22-year-old undoubtedly has great potential thanks to his lightning pace and impressive technique, but he's not yet a player who could improve Arsenal.

He's created 15 chances in 16 league games this season, which indicates he struggles to produce a consistent end product, according to Squawka.

Further, as noted by Bleacher Report UK's Adam Digby, Niang still has serious work to do on the mental aspects of his game:

The Gunners need players whose mentality is in the mould of Alexis Sanchez if they're to make a serious title challenge—players who are never satisfied until the final whistle is blown and three points are in the bag—and Niang does not appear to share that quality.

What's more, Niang would be competing with Sanchez, Alex Iwobi and Theo Walcott for game time—there's little to suggest he'd be more effective than any of them at the moment.

Catherine Ivill - AMA/Getty Images

Meanwhile, Arsenal may be driven into the transfer market this winter because of Santi Cazorla's injury setback, with cover for the 32-year-old needed, according to El Confidencial's Kike Marin (h/t The Sun's Dan Pellegrini).

Per ESPN FC's Ben Dinnery, the Spaniard has had further surgery:

As the Guardian's Sachin Nakrani noted, he's not the only Arsenal midfielder out, but Bournemouth loanee Jack Wilshere—who is on a season-long deal at the Vitality Stadium and can't be recalled—has found fitness:

Cazorla's cultured passing and creative playmaking is of huge importance to Arsenal's play, but Gunners boss Arsene Wenger rarely pursues short-term transfer solutions to injury problems.

There have been exceptions—such as his loan move for Kim Kallstrom in 2014—so it's possible he could target a similar deal before the end of the month.