Celtic are unconvinced that Arsenal 's £25 million bid for Kieran Tierney is realistic because the add-ons involved are dependant on the Gunners qualifying for the Champions League .
Arsenal's initial bid of £15 million was quickly snubbed before the Premier League side returned with an improved offer of £25 million that was also rejected.
Emery is pushing to strengthen his squad despite the limited transfer budget which came as a result of failing to secure Champions League football next season.
The North London outfit maintain they are confident they can get the deal across the line however, Celtic would prefer a simpler deal with more money upfront.
Tierney, 22, became a first team regular during the 2015/16 campaign and has gone on to make 180 appearances for Celtic.
However, he struggled with a hernia issue last season and is currently recovering from surgery. He is contracted to the Hoops until 2023.
Neil Lennon maintains that Arsenal have not made any fresh bids for Tierney, while Celtic appear to be making the Gunners work to get their man.
Celtic were crowned Scottish Premiership champions for the eighth consecutive season during the 2018/19 campaign and will want to keep hold of their top talent.
Arsenal are reportedly on the verge of signing Saint-Etienne defender William Saliba , who will return to the French club on loan for the forthcoming season.
They have been heavily tipped to pip rivals Tottenham to the capture of Real Madrid midfielder, Dani Ceballos , also on loan.
Tierney continues to be a working progress, while the Gunners might be forced to abandon their pursuit of Crystal Palace winger Wilfried Zaha due to the cost.
There is still time for things to change and deals to be completed ahead of the new Premier League season which kicks off in three weeks time.
