Report: Arsenal Prepare 2nd Bid for Celtic's Kieran Tierney

Arsenal are reportedly set to make an improved offer of £18 million to Celtic for their left-back Kieran Tierney.

According to David Hytner of the Guardian, the Gunners have not had their interest curtailed after seeing a bid of £15 million turned down for the Scotland international and will seek to test the resolve of the Glasgow outfit again. 

"The London club are in daily talks over Tierney, and they believe that the 22-year-old wants to join them," said Hytner. "...[Manager] Unai Emery sees Tierney as an excellent fit because of his pace, energy and attack-mindedness, not to mention his capacity also to play at left wing-back."

Celtic value the defender in the region of £25 million, but there is reportedly hope at the Emirates Stadium the latest offer will be enough to get a transfer done.

Hytner added Arsenal owner Stan Kroenke is keeping a "tight hold on spending," and as a result the Gunners aren't expected to part with huge money in the summer window.

If they were able to bring in Tierney for £18 million, that would be a savvy start to their summer business, as the youngster has been one of the standout players in Scotland since breaking into the Celtic first team.

According to James Benge of Football.London, the north London club have long been admirers of the left-back: 

Tierney has been a fantastic outlet in a Celtic team that has had a stranglehold on Scottish football in recent seasons.

Although he's still young and is a boyhood Celtic fan, this summer feels like the right time to move on.

Per Scouted Football, he has already accomplished a massive amount with Celtic: 

A new test in a more challenging league would potentially bring more out of Tierney. His international team-mate and Liverpool defender Andrew Robertson has denied he's encouraged the Celtic star to make a switch to the Premier League, though:

Even so, the move would be an ideal one for the Celtic star. Given Arsenal's current options at the back he would likely start a lot of games for the Gunners, and Emery has earned a reputation during his career for helping young players push on to the next level.

Celtic will be keen to eke out as much as they can from Arsenal for one of their best academy graduates. But if the player is keen to make the switch, it'd be a shock if this transfer didn't go through.