
Arsenal look set to fail with a second bid for Celtic full-back Kieran Tierney after refusing to meet the Bhoys £25million valuation of the defender.
The Scottish giants immediately refused an opening bid of £15m from the Gunners, who are keen to replace Nacho Monreal this summer.
Arsenal are believed to have offered a number of players in part-exchange for Tierney but Celtic would prefer an upfront cash deal that reflects the Scotland internationals status.
Celtics record sale remains the £19m they received from Lyon for Mousa Dembele but theyve lost the likes of Virgil van Dijk and Victor Wanyama in recent years for fees that have looked marginal after a season in the Premier League.

Unai Emery has just £45m to spend this summer after the Gunners failure to qualify for the Champions League for a third successive season.
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Nevertheless, theyve submitted a second bid for Tierney but the Times claim it will not be accepted by Celtic.
The bid is said to be substantially below the clubs £25m valuation of the player and Arsenal risk losing out to rivals if they continue to hardball.
More: Arsenal FC
Both Read More – Source

Arsenal look set to fail with a second bid for Celtic full-back Kieran Tierney after refusing to meet the Bhoys £25million valuation of the defender.
The Scottish giants immediately refused an opening bid of £15m from the Gunners, who are keen to replace Nacho Monreal this summer.
Arsenal are believed to have offered a number of players in part-exchange for Tierney but Celtic would prefer an upfront cash deal that reflects the Scotland internationals status.
Celtics record sale remains the £19m they received from Lyon for Mousa Dembele but theyve lost the likes of Virgil van Dijk and Victor Wanyama in recent years for fees that have looked marginal after a season in the Premier League.

Unai Emery has just £45m to spend this summer after the Gunners failure to qualify for the Champions League for a third successive season.
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Nevertheless, theyve submitted a second bid for Tierney but the Times claim it will not be accepted by Celtic.
The bid is said to be substantially below the clubs £25m valuation of the player and Arsenal risk losing out to rivals if they continue to hardball.
More: Arsenal FC
Both Read More – Source