The midfielder “remains on the list” as a top transfer target at the Emirates Stadium ahead of the 2024 summer window.
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The Gunners are looking to bolster their squad ahead of next season as boss Mikel Arteta and sporting director Edu Gaspar are continuously working to improve their current squad.
Arsenal are in the running to win their first Premier League title since 2004 and progress to the semi-finals of the Champions League this term.
Meanwhile, Zubimendi has established himself as one of La Liga‘s leading midfielders.
And Romano confirmed Arteta’s side are eyeing up the 25-year-old but will have to battle the Bundesliga giants Bayern Munich for the Spanish international signature.
He tweeted: “Understand Martin Zubimendi remains on Arsenal list. And he was on top of Bayern list in case Xabi Alonso was gonna become their new coach.
“Bayern still appreciates Zubimendi as one of the targets but final decision will be up to next manager. It’s all quiet with Barca.”
Arsenal are still keen to bolster their midfield department, despite signing recording addition Declan Rice last year.
Zubimendi has established himself as a key player for Imanol Alguacil’s side after rising through the ranks at Sociedad.
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He led the La Liga outfit to a place in the last-16 of the Champions League before eventually crashing out to Paris Saint-Germain.
The Spain international still has three years left on his contract with Sociedad, hinting they are in no rush to sell him.
Zubimendi said: “I have never planned to leave Real Sociedad, I always say that. I love life here, at home, I’m so happy here.
“The values of this club are the same as mine so I feel very good, I always said that I’m happy.”
However, the benefit of playing in the Premier League for one of Europe’s most successful sides could be hard for Zubimendi to turn down.