The Daily Star is reporting that the Scottish Premier League champions value Tierney at £25m and Celtic aren’t willing to compromise on the price for the 22-year-old.
The same article states that Celtic are on the brink of signing SK Rapid Wien left-back Boli Bolingoli in what could be a sign the Parkhead outfit will sell Tierney if their valuation is met.
According to the same story, Arsenal have the resources to sign Tierney but Unai Emery has a limited summer budget that the Spanish head coach will need to spread around his squad.
The Daily Star go on to report that Emery is a big fan of Tierney’s ability to play at left-back and right-back, which would bring much-needed versatility to the Arsenal team.
The Gunners completed the signing of Brazilian talent Gabriel Martinelli from Ituano Futebol Clube on Tuesday.
Arsenal have allowed Aaron Ramsey and Danny Welbeck to leave the club on free transfers this summer to leave some significant holes in Emery’s squad.
The north London side finished in fifth place in the Premier League table last term.
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