Arsenal had a £15m bid rejected for the Scotland left-back but have returned with a new offer to Celtic
Arsenal have reportedly launched an improved offer for Celtic left-back Kieran Tierney.
The Gunners had a £15m bid rejected for the Scotland defender last month, with Celtic holding out for closer to £25m.
Napoli looked set to battle Arsenal for Tierney but the Mail reports another offer has been made to the Scottish champions.
Unai Emery’s men have reportedly returned with an offer that reaches the £25m on appearance based add-ons, although it doesn’t give Celtic that figure up front.
Celtic’s resolve is likely to be tested with the offer with the club’s board contemplating their next step.
Tierney is currently continuing his recovery from hip surgery and has missed the start of pre-season.
But Celtic are believed to be preparing for his exit with Neil Lennon having already drafted in Boli Bolingoli-Mbombo as a potential replacement.
It is unclear if Tierney would push for the move but Arsenal are desperate to bring in the left-back this summer.
Unai Emery has a transfer budget of just £40m to spend this summer after failing to qualify for the Champions League.
Other funds will have to be raised through the sale of players with the likes of Mesut Ozil and Henrikh Mkhitaryan up for grabs.
Arsenal are also keen on William Saliba but Tottenham have reportedly made an attempt to hijack their bid for the Saint-Etienne youngster.
Reports in France suggested a stunning offer had also been made for Nicolas Pepe at Lille but they are believed to be wide of the mark.