Arsene Wenger will go back with a make-or-break £40million bid for Liverpool’s Luis Suarez, The Mirror reports.

Wenger has identified Suarez as his No.1 target and Arsenal are determined to show they mean business by testing Liverpool’s resolve and their transfer clause.

Liverpool are adamant not to sell the striker as they also brace themselves for a bid from Real Madrid who only value the Uruguayan at £25 million.

Arsenal believe Suarez is keen as they can offer Champions League football and they remain hopeful.

The Gunners are still in the market for Real Madrid’s Higuain– and if the Spaniards lower the price back to the original mark of around £24m they could yet go back for him.