Lyon have already discussed how to replace Alexandre Lacazette should he leave the club at the end of the season, president Jean-Michel Aulas has said.

France forward Lacazette has scored 21 league goals this season but has indicated he will be ready to move on to pastures new in the close-season, with Liverpool and Arsenal thought to be among his admirers.

Aulas says Lyon do not have to sell anybody because of their strong financial position, but is anticipating departures in the transfer window.

"We will have to look at what happens before the end of the year and I think there will be very significant sales," Aulas told a media conference.

"We are obliged to do nothing because we make profits without transfers, but there is €170million of potential surplus value.

"If Alex is to leave then we will have to replace him and we already have ideas."

Though Aulas expects some players to leave, he talked up the possibility of Lyon making more high-profile signings akin to the deal they made with Manchester United to sign Memphis Depay last month.

"We have many requests about our players, we will have to replace them," he added.

"We will make one or two spectacular movements, we have made one with Memphis. We will surely have the opportunity in the future to have a great player in the team each year."