Arsenal are closing in on a deal for Saint-Etienne defender William Saliba.

The Ligue 1 club are demanding 30 million euros (£26.5m) and an agreement they will keep the centre-back on loan next season before moving he moves to north London in 2020.

Unai Emery is keen for Saliba to join up sooner than that but Arsenal are understood to be seriously considering those terms in order to beat off competition from other clubs for a player they believe could be the cornerstone of their defence for years to come.

Saliba has also been linked with a move to Tottenham but the Gunners are the clear front-runners as things stand with reports in France suggesting a deal could even be completed in the coming days.

One of the outstanding issue remains the knock-on effects of Saliba’s delayed arrival. A season-long wait would place greater pressure on the club’s transfer budget of around £40m.

Part of the negotiations are thought to involve Saint-Etienne continuing to pay 100 per cent of Saliba’s salary during any loan spell, a move which would at least help the Gunners ease concerns over their own bloated wage bill.

However, any money raised through player sales will be available to boost that £40m figure although the club are keen to resist interest from AC Milan in midfielder Lucas Torreira.

Arsenal are also pressing ahead with their attempts to sign Kieran Tierney from Celtic.

The Gunners have had two bids rejected of £15m and £18m.

The Scottish champions value Tierney at £25m but Arsenal believe they can do a deal for less, as long as the figure surpasses Celtic’s club-record fee for selling a player – the £19.7m deal which saw Moussa Dembele join Lyon last summer.