The Evening Standard is reporting that the Gunners haven’t been deterred despite having a second bid for the Scotland international rejected by Celtic.
The same article states that Arsenal have now failed with bids of £15m and £18m for the versatile Scottish defender despite their apparent eagerness to sign Tierney.
According to the same story, the Gunners returned with an improved bid of £25m that was knocked back by Celtic due to the offer being comprised of several add-ons.
The report goes on to add that the Scottish Premier League champions are looking to secure a transfer fee in the region of £25m but want the money up front rather than in installments.
The Gunners have only managed to get one deal over the line so far this summer after Arsenal snapped up South American teenager Gabriel Martinelli from Brazilian club Ituano.
Otherwise, Arsenal are being left frustrated in their attempts to bolster their squad ahead of the new Premier League season.
Emery’s men finished in fifth place in the English top flight in his first season in charge but lost 4-1 to Chelsea FC in the Europa League final.
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