The centre-back appeared set for a move to the Emirates Stadium until Spurs made a late push to hijack the deal last week.
RMC Sport reports that the Gunners have matched their rivals' bid in the last few hours, leaving the Ligue 1 side with much to consider.
Spurs met Saint-Etienne officials on Saturday to try to complete a move, with the Premier League side’s proposal trumping Arsenal’s initial offer.
However, now that Unai Emery’s side have tabled the same bid, the French side will take some time to weigh up Saliba’s priorities and whether they can push the price up even more.
Saint-Etienne are in no hurry to finalise a deal and are aware that one of the north London rivals could come in with an improved offer in an effort to speed up the transfer.
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