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.
Europe vs. South America—Who Would Win? We Simmed on FIFA17
Inside Transfer Deadline Day: Access All Areas at Sheffield United
FIFA Sim: Bundesliga All-Stars vs. Serie a All-Stars
Meet 'Billy the Wonder Kid': the 7-Year-Old Football Phenomenon
Juventus vs. Real Madrid: Champions League Final Goes Space Invaders
Gianluigi Buffon Is an All-Time Great: Will He Finally Win the Champions League?
Duong Ly Picks Football's Biggest Results: Who Wins the Champions League Final?
Can Real Madrid Unlock Juventus' Defense in UEFA Champions League Final?
FC Copenhagen Fans Throw Beach Toys on Pitch During Final Match of Season
Goodbye to Tottenham Hotspur's Famous Old Stadium—White Hart Lane
Blue Is the Colour—B/R Animation Celebrates Chelsea's Title
Lyngby Goalkeeper Makes Incredible Goalkeeping Blunder
We Asked Fans in Egypt: Who Is Your Champions League Legend?
Here Is What Happened When the Champions League Trophy Visited Egypt
6-Year-Old Prodigy Ariana Dos Santos Has Has Met Her Barcelona Heroes
Jamaican Fans Tell B/R Their UEFA Champions League Memories
Arsene Wenger Carries on Regardless as Arsenal Stars Cause Chaos in Background
N'golo Kante Will Win the PFA Players' Player of the Year Award
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:
Scouted Football @ScoutedFtbl
Kieran Tierney for Celtic at 22 years old: ✓ 4 x Scottish Premiership ✓ 3 x Scottish League Cups ✓ 3 x Scottish Cups ✓ 3 x Celtic Young Player of the Year ✓ 3 x SFWA Young Player of the Year ✓ 3 x PFA Young Player of the Year ✓ 3 x PFA Team of the Year King of Trebles. https://t.co/me34MPNqnr
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.