Scottish champions Glasgow Celtic are understood to have turned down another bid from Arsenal for their left-back Kieran Tierney, according to Sky Sports.

The Bhoys were said to be holding out for £25 million for the Scotland international, and initially rejected a bid significantly below that from the Gunners.

Arsenal have returned with a package which would see Celtic receive their desired price, although the payments wouldn’t be up front and they would need certain bonus clauses to be achieved before the full payment would be released.

That is no use to the Bhoys, who want the whole amount in one go if they are to do a deal for a man who has been hugely important to their success in recent times, and who would leave a huge whole in Neil Lennon’s squad.

One of the reasons why Arsenal are trying to get the Celtic star on the cheap is because they are believed to have as little as £45m as a transfer kitty in this window, with Unai Emery wanting to bring in more than one player with that money.

The Bhoys have already been proactive and recruited the man they expect to end up replacing Tierney at Celtic Park in the form of Boli Bolingoli-Mbombo.

He was initially thought to have been brought to Celtic to provide competition for the Scottish defender, but he is expected to see a good amount of game time in the upcoming campaign.

One reason for that is that even if Tierney remains a Bhoys player, he is set to miss the beginning of the domestic season, as he continues to battle with injury, an issue which has already stopped him from starting pre-season training, and miss the 3-1 Champions League qualifying win in Sarajevo last week.

No time frame has been placed on a return of the left-back, but the bigger question currently is whether he will still be at Celtic when he is ready to play again.

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