The French giants have reached an agreement in principle on a four-year contract with the 25-year-old.
He left Arsenal as a free agent at the end of June and has fielded “big-money offers”, sources say, from clubs home and abroad.
The versatile midfielder spent 20 years with the Gunners after first joining their youth academy in 2003.
Maitland-Niles graduated to the Arsenal first team under Arsene Wenger in 2014 and made his senior debut for the North London side in the same year against Galatasaray in the Champions League.
He was brought on as a substitute at the age of 17 years and 102 days, making him the second youngest player to represent Arsenal in the European competition.
However, Maitland-Niles was unable to secure a regular first-team spot and was loaned out to Ipswich Town in 2015/16, where he scored twice and assisted three times in 32 appearances.
Upon his return to The Emirates, Maitland-Niles worked his way back into the Arsenal team and ended up making 132 appearances for the club.
He fell out of favour under Mikel Arteta after the Spaniard was appointed in 2019, and loans at West Brom, Roma and Southampton followed.
He spent the 2022/23 season with the Saints but was unable to save the side from relegation in his 26 appearances across all competitions.
Arsenal opted against extending his contract in North London and announced in June that he’d leave this summer once his deal expired.
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