Metro is quoting unnamed reports that claim Napoli are interested in the Scotland international in the summer transfer window.
The same article states that the Serie A giants are considering a last-ditch bid to sign the 22-year-old full-back.
According to the same story, Celtic want £25m for the left-back after the Scottish Premier League champions turned down an initial bid from Arsenal.
Metro go on to claim that Napoli have been scouting Tierney over the past 12 months with view to a potential swoop to sign the Scot.
The report concludes that the Serie A club will have to move quickly given that Celtic are anticipating a fresh £19m bid from Arsenal.
Tierney has scored eight times in 170 games over the past five seasons since breaking into the Celtic team at the age of 18.
The Celtic star has made 12 appearances for the Scotland national team since making his debut in a 1-0 victory over Denmark in 2016.
Arsenal haven’t signed any players in the summer transfer window so far as Unai Emery looks to stamp his authority on the Gunners team.
The north London side finished in fifth place in the Premier League table last term and lost the Europa League final to Chelsea FC.
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