Celtic have rejected Arsenal’s improved offer of £25m for left-back Kieran Tierney, claims Sky Sports.
The Gunners have earmarked Tierney as a top transfer target, as Unai Emery looks to bolster his defensive options for the new season.
Arsenal have already had one bid turned down by Celtic and their latest offer has also fallen short.
The Scottish champions are reportedly unhappy with the structure of the deal Arsenal proposed and are seeking a larger fee up front.
Arsenal are working off a restricted budget this summer and are struggling to nail down any of their transfer targets.
Napoli are also interested in signing Tierney and Arsenal may need to act quickly if they want to land the 22-year-old.
Of players that made at least three appearances for Celtic in the Europa League last season, only Filipe Benkovic (7.49) garnered a higher WhoScored rating than Tierney (7.13).
