Arsenal will lodge a £22million bid for Kieran Tierney in the next 48 hours, according to reports.
Celtic turned down Arsenal’s opening bid of £15m and value the full-back at £25m.
Unai Emery has identified Tierney as the perfect option to take over from Nacho Monreal at left-back, however, the emergence of Napoli’s interest in the Scotsman has prompted a response from Arsenal.
Arsenal were preparing a £19m offer, but the Daily Record now claim the Gunners believe £22m is the figure Celtic will accept.
Napoli’s interest has forced Arsenal to accelerate talks, but the Londoners will be boosted by Celtic’s latest signing.
Boli Bolingoli-Mbombo has arrived from Rapid Vienna as Tierney’s potential replacement and Arsenal have convinced Monreal to cancel his contract with the club.
Tierney is thought to be keen on joining Arsenal and could be Celtic’s record transfer sale if he leaves for more than £19.7m.
Moussa Dembele’s exit last summer to Lyon stands as Celtic’s biggest sale in their club history.
While Unai Emery is thought to have just £45m to spend this summer, there are now conflicting reports about the size of Arsenal’s transfer budget.
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