The Croatia global has emerged as Unai Emery's key target for the January transfer window, with Arsenal having already seen an offer turned down an offer to take the 29-year-old on loan until the end of the season with a €40m option to buy.
The Gunners have been linked with midfielders throughout January, with interest in Barcelona's Denis Suarez widely reported while Inter winger Perisic sat out his side's defeat to Torino on Sunday.
"We have to live with a situation that many clubs have in this period, which is players who express their desire for a transfer", he told reporters.
"We are looking at two different players and the possibility they can come". I think any player who can come here and help us is good news. 'But the club say to me in the summer it is going to be different and we are going to have chances to spend money'.
Emery said he did not want to sign defensive cover because it would lead to problems when his injured players returned to fitness.
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Marotta said: "Perisic? We must accept the situation that some players show a willingness to be transferred".
The 33-year-old has made just seven appearances for the Blues so far this term and has played just 21 minutes of Premier League football.
Arsenal are short in defence after injuries to Hector Bellerin, Rob Holding, Sokratis Papastathopoulos, and Laurent Koscielny.
Sokratis has been ruled out until the end of February with an ankle injury while Koscielny is "being reviewed on a daily basis" after bruising his jaw.
"We are having a lot of injuries in this position but we have enough players".