Arsenal to launch final Kieran Tierney bid as they lose patience with Celtic – EXCLUSIVE

ARSENAL will make a take-it-or-leave-it offer for Kieran Tierney – but won’t go above the £25million that has already been tabled.

The Scottish champions turned down the Gunners’ second bid, which they submitted on Friday.

The deal was potentially worth £25m but the Parkhead hierarchy were unhappy with the way it was structured and the fact that it included a number of add-ons to get to the top-line figure.

Celtic want the bulk of any potential transfer fee paid up front, with the add-ons guaranteed and with a sell-on clause before they would even consider sanctioning a deal for their prized asset.

Arsenal see Tierney as a long-term replacement for 33-year-old Nacho Monreal and boss Unai Emery is a big admirer of the Scotland star.

However, Emery has other targets and if there is no light at the end of the tunnel then he will likely look elsewhere if their next offer is also rejected.

Serie A side Napoli are also keen on Tierney but they would only make their move if they sell Portuguese left-back Mario Rui.

They have accepted £16m offers from Benfica and Torino but Rui has been unable to agree personal terms with either club.

If Rui does move then Napoli will also come in for Tierney, although the Italians have made it clear that they won’t be dragged into a bidding war.

Tierney, himself, remains unfazed about the interest.

The 22-year-old, despite reports, has not asked to leave nor indicated to anyone at the club that he wants to go and remains committed to Celtic.

The lifelong Hoops fan would only consider a move away if the club were to come to him and inform him they had accepted an offer.