The Gunners are in need of another centre back following injuries to Per Mertesacker and Gabriel Paulista.
The Gunners have something of a defensive crisis on their hands heading into the new season, with no senior centre backs currently available.
Per Mertesacker picked up an injury earlier this summer, while Gabriel Paulista was injured against Manchester City last week. Laurent Koscielny meanwhile is unfit after returning late after Euro 2016.
That leaves the Gunners with the prospect of depending on young duo Rob Holding and Calum Chambers as their centre back pairing for the start of the season.
Arsene Wenger has already admitted his desire to add a centre back, with a move for Shkrodan Mustafi widely touted.
Arsenal manager Arsene Wenger
However, it appears that he is targeting another La Liga centre back too and that is Barcelona’s Jeremy Mathieu, according to SFR Sport.
The French defender has found himself pushed further down the pecking order at the Nou Camp this season following the arrival of compatriot Samuel Umtiti.
It is believed Wenger is looking for him to bring his experience to a young back line following those injuries, but faces competition from Besiktas for his services.