The Gunners have been linked with a move to bring the 18-year-old defender to The Emirates this summer as Unai Emery looks to bolster his options at the back ahead of next season.
But Spurs have been monitoring the situation and have now allegedly submitted an offer which is more than that from Arsenal. Arsenal, however, are still confident that the player will keep his word and join the club.
Arsenal are also pursuing Celtic left-back Kieran Tierney, 22, and hope to recruit a central midfielder and winger.
Halep triumphs at Wimbledon Asked what her mother had said to her after the match, she laughed: "She did not say anything because she was crying". " She said if I want to do something special in tennis I will have to play in the final of Wimbledon ", she said.
The Gunners have a broad agreement with Saint-Etienne, which would see Saliba stay at the French club on loan, but still have work to do on the bonus structure, which has not been agreed.
RMC correspondent Mohamed Bouhafsireports Tottenham have tabled a £27m offer and offered higher wages to force Saliba into rethinking his future commitment.
Mauricio Pochettino's side are looking to rebuild after reaching the Champions League final last term and have already broken their club record highest transfer fee to sign Tanguy Ndombele for £55m from Lyon. Tottenham may still lose Toby Alderweireld this summer with Roma interested in signing the Belgium worldwide while Arsenal fear they could start the next season without Laurent Koscielny after he refused to go on the club's pre-season tour this week as he wants to leave.