A second bid has reportedly been made for Celtic's Kieran Tierney, but it has again been rejected by the Scottish champions.
Asked about Arsenal's £40m offer, Zaha told On Sport: "I have no comment on it".
Zaha is now away with the Ivory Coast at the Africa Cup of Nations as Crystal Palace look to keep their star man.
"I hope Palace will be able to see their way to agreeing a deal with Arsenal that allows Wilfried to realise his dream of playing European football for the club he's supported since childhood".
Wilfried Zaha has broken his silence on reports linking him with Arsenal, remaining coy when asked about his future while on global duty with the Ivory Coast before later tweeting another puzzling update.Читайте также: Africa Cup of Nations: Mohamed Salah a doubt for hosts Egypt
"The only thing that's on my mind right now is trying to win [AFCON]".
"I don't feel we need Zaha at the moment, it's not a position we need to strengthen".
26-year-old Tarkowski, who has 100 appearances since moving to Turf Moor from Brentford in 2016, could be available for around half of Maguire's reported fee.
Saint-Etienne have maintained a firm stance by demanding at least €30m and Saliba to be loaned back to the club for another season, should they decide to let him go this summer.
Arsenal were always going to find it hard to acquire a player of Zaha's ability this summer as their transfer budget is thought to be extremely limited.
Arsenal are ready to make a fresh bid for Crystal Palace winger Wilfried Zaha and have much more than the £40 million transfer kitty than people have been led to believe.При любом использовании материалов сайта и дочерних проектов, гиперссылка на обязательна.
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