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The Gunners are set to test Liverpool's resolve by making a fresh offer of £35 million plus £5m in add-ons for the Uruguay striker in the next 48 hours

By Wayne Veysey | Chief Correspondent

Arsenal will make a staggering bid worth £40 million for Luis Suarez in the next 48 hours, Goal understands.

Arsene Wenger is preparing to submit a formal offer of £35m up front, topped up by £5m of add-ons.

Sources have said the Arsenal manager will 'pull out all the stops' in an attempt to land the Liverpool forward this summer.

It is understood the Gunners' initial bid that was rejected out of hand by the Merseysiders a fortnight ago was worth £30m plus £5m add-ons.

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Arsenal are now prepared to go into completely unchartered territory to capture Suarez, who has become the main focus of Wenger's attention as he attempts to make a marquee striker signing.

Liverpool are fighting to hold on to a player who has spoken frequently this summer of his interest in a move, most specifically to Real Madrid.

Brendan Rodgers has compared Suarez' value to that of Edinson Cavani, who joined Paris Saint-Germain on Tuesday for £55m, but the Anfield manager has stopped short of completely ruling out the Uruguayan's departure, merely saying he will only leave "if something drastic happens".

A bid worth £40m for a 26-year-old who is banned for the first six games of the new season might be regarded as tempting by Liverpool's America-based owners Fenway Sports Group.

Suarez has a £40m clause in his contract which his advisers believe entitles him to ask for permission to speak to any club that matches the price. But Liverpool claim they only have to inform Suarez and the clause does not oblige them to sell.

Arsenal believe they have been given enough encouragement by the Uruguayan's representatives that he is keen to move to the Emirates Stadium in search of Champions League football.

The offer will be timed to coincide with Suarez returning to pre-season training following his extended summer break. The striker will link up with Liverpool on Sunday ahead of the Australia leg of their pre-season tour.

Suarez has emerged as Wenger's first choice ahead of Gonzalo Higuain and Wayne Rooney, deals for who are now both on the backburner.

The Liverpool forward is regarded by Arsenal as an upgrade on Higuain, who came close to joining Arsenal earlier this month after they made an improved offer of £23.1m.

However, Madrid are holding out for £25.5m for the Argentine, and, although Arsenal's interest in Higuain is still alive and a deal remains highly possible, Wenger is now concentrating on signing Suarez.

However, Arsenal will continue to monitor Rooney's situation as they step up plans to use a warchest of up to £100m to make at least two marquee signings this summer, most likely in the striker and central midfield positions.

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