Saliba, 23, has developed into one of the best centre-backs in world football over the last couple of seasons, and it is believed that he is firmly on Real Madrid's radar.
A recent report claimed that Los Blancos have been 'scouting' the France international, with the Spanish and European champions preparing to bring in a central defender in the summer of 2025.
However, according to FootballTransfers, Arsenal will not listen to any offers for Saliba, with the Gunners considering him to be untouchable in their squad.
The report claims that even the offer of a substantial amount of money plus Brazilian forward Rodrygo, who is said to be admired by Arsenal, would not convince the North London team to let him leave.
Arsenal 'not interested' in Saliba exit
Saliba featured on 33 occasions for Arsenal during the 2022-23 campaign after returning from a loan spell at Marseille, before making 50 outings in all competitions last term.
The centre-back's impressive displays have seen him named in the PFA Team of the Year in the last two seasons, while he was in the European Championship Team of the Tournament at Euro 2024.
Saliba has again been a vital player for Arsenal this season, not missing a single minute of their six matches in all competitions, helping the team to keep four clean sheets in the process.
The Frenchman has a contract at the Emirates Stadium until June 2027, meaning that there will not be any immediate panic from Arsenal when it comes to his future.
Who else could Real Madrid sign?
If Real Madrid do admit defeat in their pursuit of Saliba, then the Spanish giants could potentially switch their attention to Valencia's Yarek Gasiorowski.
The 19-year-old has made two league appearances for Los Che this term, and he is regarded as one of the brightest young defenders in Spanish football.
Cristhian Mosquera, who also represents Valencia, is said to be admired by Real Madrid, meanwhile, with the 20-year-old emerging as an option for next summer.
Real Madrid decided against signing a replacement for Nacho last summer, and Jesus Vallejo is not in the club's plans moving forward.
There are also concerns when it comes to David Alaba's fitness, with the Austrian out since last December with a serious knee injury, so a new centre-back will be a priority for Carlo Ancelotti's side in 2025.