Arsenal are on the lookout for a left-back and Unai Emery believes Tierney is the man to fill that role at the Emirates Stadium next season.
However, their first two bids for the Scotland international – both thought to be less than £19m – were rejected by Celtic.
The Bhoys are holding out for £25m, which would represent around 55% of Arsenal’s alleged summer transfer budget.
Emery has only been giving £45m to spend following his side’s failure to qualify for the Champions League.
And although Tierney’s wage demands aren’t like to be a problem, the Gunners still have work to do to agree a fee with Celtic.
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