Aurier's transfer is dependent on a work permit approval, which his controversial past off the field makes more complicated.
On the football field Aurier is a top quality right-back, winning two league titles with PSG in recent seasons, but has now been displaced by Dani Alves.
Now Spurs are set to tie up a move, and Arsenal fans are worried that they are missing a trick not finally moving for the Ivory Coast international.
Barcelona attempted to buy Hector Bellerin from the Gunners earlier this summer, with The Mirror reporting they wanted to pay £40 million to sign him back.
The Spaniard's form has tailed off at Arsenal over the past 12 months, and Gooners are suggesting they should have cashed in when they had the chance and used the money to upgrade and buy Aurier.
The onus will be on Aurier at Spurs to show he is worthy of the adulation and big reputation he has. For now he appears set to go down as another who Arsene Wenger had his eye on, but never moved for.
Here is a look at the comments via Twitter from Arsenal fans...
Should've sold Bellerin for £60m to Barca and bought in Aurier for £23m. Bellerin will leave one day anyway, Aurier is an Arsenal fan.— JG (@HighburyJoe) August 23, 2017
Bellerin better prove his worth soon we didn't sign Aurier because of him https://t.co/Y47VJlSO6M— 10 (@WilshTheBaller) August 23, 2017
Spurs signing Aurier while we're stuck with no end product Bellerin.— Ben (@B_E_NN_Y) August 23, 2017
I'd rather we sold Bellerin and got Aurier— Stuboy75 ⚪️ ⚽️ (@Stuarsenal75) August 23, 2017
Sell the sideman Chamberlain, buy Aurier, realise how good Aurier is, sell Bellerin to Barca next summer, profit $£££???— Tom (@Tomthegunner) August 22, 2017
Serge Aurier is such a class player. Spurs are lucky to be getting him. Would rather have him over Chambo and Bellerin any day.— Arsenal #COYG (@JiggaManFiddy) August 22, 2017
Seeing "Spurs close in on £23m Aurier" actually annoys min. Would bin Bellerin in a sec for Serge— Coach Coyne (@Str8edgeClive) August 22, 2017
Ox and Bellerin both want to leave, Aurier, who is better than both, would love to come here. Instead he'll go to Spurs. Mindblowing.— Mike (@AnyoneButWenger) August 22, 2017
Spurs are signing Aurier and we still have Bellerin and Debuchy around. Embarrassing.— tyler durden (@rialeallen) August 22, 2017