Celtic are set to boot out Arsenal’s second bid for Kieran Tierney on Monday - but a deal appears to be inching towards completion nonetheless.
Weekend reports claimed the Londoners had weighed in with an enormous £25m offer for the 22-year-old, three weeks after failing with an initial offer of £15m.
But Record Sport understands not only does the latest offer not match Celtic’s valuation of the full-back but it is structured on a series of staggered clauses and trigger points which could pump Tierney’s price tag up over time depending on the level of his success at the Emirates.
However, Gunners boss Unai Emery is getting closer to landing the player after urging his club to revise and significantly improve their opening offer.
And it is expected that talks between the clubs will continue this week as Tierney’s future hangs in the balance with Italian big guns Napoli also monitoring his situation.
A source said: “The best way of putting it is that, even if Celtic wanted to sell Kieran - which they don’t - they do not have a single acceptable offer on the table.”
