Celtic have reportedly knocked back a new bid for Kieran Tierney from Arsenal that could have reached £25million.
Football Scotland state the Premier League side lodged an offer of £17.5m – with £7.5m in extra payments.
Some of these add-ons centred around the Champions League and Celtic were said to be unconvinced they would be met.
The Scottish champions instead want a flat fee of around £25m.
This latest attempt by the Gunners is their second bid following their opening salvo of £15m which was seen as derisory.
Celtic have pointed to the £50m Manchester United paid Crystal Palace for Aaron Wan-Bissaka.
It’s not yet known if Arsenal will make a third attempt to land Tierney, although the left-back is Unai Emery’s No.1 signing target of the summer.
The report claims the 22-year-old is open to leaving the club he has supported since childhood but is also happy to remain in Scotland for another season at least.
Celtic announced their first signing of the window on Friday morning with the £7.2m acquisition of Christopher Jullien from Toulouse.
He told CelticTV: "I have joined a historical club and the best club in Scotland! I can't wait to play my part.
"I will try to bring everything to the team. I know the team is a team who win a lot."
