Arsenal have had a second bid for Kieran Tierney rejected by Celtic.
The BBC reported at the weekend that the Gunners offered around £25million for the Celtic defender.
Arsenal had already had a £15million bid rejected for 22-year-old Tierney, who has been one of the clubs best players in recent years.
Since their initial bid was rejected the Gunners have remained optimistic of completing a deal, with personal terms thought to be straight forward.
However news emerging on Sunday night from Scotland suggests that Celtic have turned down Arsenal’s latest offer, due to the structure of the payments.
You would expect a deal to still be struck between the two clubs, so long as Arsenal are willing to pay more of the money up front.
Arsenal may need to move fast to secure a deal as Sky Sports News understands that Serie A side Napoli remain interested in a deal for the Scotland international.
Aged 22 Tierney is a long term investment and with Bellerin (24) on the right, Arsenal could have a pair of quick and talented full backs for the next 5-10 years.
He may only be 22, but Tierney has a vast amount of experience, including over 100 senior games for Celtic, 12 caps for Scotland and experience in the Champions League and Europa League.
It is looking increasingly likely that Tierney could become the clubs second signing of the summer, following Gabriel Martinelli’s arrival.
When Tierney will be fit to play is another matter, with recentreportssuggesting he is still suffering from pain despite undergoing an operation in May. With Hector Bellerin also set to start the season on the sidelines, the Gunners will certainly need their squad full back options to be ready.
Arsenal are unlikely to stop shopping if they conclude a deal for Tierney, with rumours still linking the club with a move for a central defender (or two), a central midfielder and a winger.