Celtic have booted out a second bid from Arsenal for Kieran Tierney .
According to reports south of the border the Gunners returned to the table with an improved offer on their original £15m package for the Scotland international.
But it still falls way short of Celtic 's valuation with the Hoops holding out for closer to £25million.
The Premier League giants have made Tierney a top summer target as they Unai Emery looks to fill a problem position.
The Times reports the new offer was rejected by Parkhead chief Peter Lawwell who won't budge for less than the record £19.8m received for Moussa Dembele last season.
Everton and Napoli are also understood to be watching Tierney's situation. But Arsenal are still confident of landing the 22-year-old this window.
Emery is eager to strengthen his defence this summer with Nacho Monreal being lined up for a return to Spain.
Monreal agreed a one-year contract extension but at the age of 33, a replacement is needed.
Tierney is on his way back after having a double hernia operation which ruled him out of the treble Treble clinching Scottish Cup Final victory over Hearts.
Former Celtic and Arsenal striker John Hartson slammed the opening £15m offer as "embarrassing".
Taking to Twitter, Hartson said: "My old club Arsenal testing the waters with reported 15m bid for Kt.
"Celtic don’t want to sell besides that in this current market 15m is an embarrassment to the player and his ability."
