Arsenal had seen a £15 million bid rejected for left-back Kieran Tierney with Celtic demanding somewhere around £25 million for the youngster.

And last week, there were reports that the Gunners have finally made a second offer which was believed to be in the region of £25 million so everyone was certain that Kieran Tierney would become an Arsenal player by the end of this week.

But the deal did not seem to make any progress and Sky Sports have been claiming that the Bhoys are not happy with the offer since they want more cash upfront in exchange of Kieran Tierney.

Sky Sports reported: “Celtic have rejected Arsenal’s latest bid for left-back Kieran Tierney, Sky Sports News understands.

“Arsenal’s offer was worth in the region of £25m but it is understood Celtic were unhappy with the structure of the bid and want more cash upfront rather than in add-ons.

“The Scottish champions are reluctant to sell their top asset unless the deal meets their valuation.”

Now though it seems like Arsenal have gone back to the drawing board and are willing to make changes to their offer for Kieran Tierney since journalist Duncan Castles is reporting that the Gunners are fairly close to signing the Scottish youngster.

“As we’ve said, Celtic will sell if the money is right,” Castles told The Transfer Window podcast(as reported).

“They do work on the premise that they need to bring money in from transfers each summer to keep their budget running over.

“I believe they’ve increased their wage bill quite significantly in recent years, apparently as a result of having Brendan Rodgers as manager. Therefore, there’s an incentive on their side to sell.

“It seems Arenal are getting closer to the price they’re looking for.

“They’ve still got a bit of time in this window in that they’ve got till the 8th of August to complete that deal, so you would think that they can get this one done.”

It is more or less certain that Celtic are not caving in under pressure from Arsenal as Neil Lennon has time and again made it clear that the Gunners will have to pay the fair price if they wish to sign Kieran Tierney this summer.

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