Gunners boss Arsene Wenger is reportedly a fan of the 22-year-old and has been trailing him for six months, having sent scouts to France to run the rule over the Tunisian international.
Representatives from Arsenal were spotted observing Toulouse’s 1-0 victory over Rennes on Sunday, with Abdennour the object of their attention.
Scouts from the north London club also visited the Stadium Municipal last year to run the rule over the former Etoile du Sahel defender
The paper reports a fee of £5 million would be required in order to persuade Toulouse to part way with the defender, a relatively small sum compared to the figure that has been mentioned in association with Jan Vertonghen, another of Arsenal’s rumoured defensive targets this summer.
Abdennour recently signed a new long-term contract with Toulouse that in theory will keep him at the club until 2016, although news of Arsenal’s interest will likely test his commitment to stay in France.
Representatives from Chelsea, Everton and Newcastle have also watched Abdennour in action for his club.
Toulouse have impressed this season having maintained a challenge at the top of Ligue 1, and currently sit in fourth place in the division.