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Arsenal are set to make a third move for Kieran Tierney this week as Celtic hold strong in their valuation of the left-back.

The Gunners failed with two bids for Tierney - the latter worth up to £25million after add-ons.

But Celtic were unhappy with the structure of the offer and, in particular, the incentive that was based on Arsenal reaching the Champions League.

The Gunners missed out on the big one by a single point last season but Celtic are said to be unconvinced of this condition and rejected the bid out of hand.

Arsenal have sat tight for a week since and, with just two-and-a-half weeks remaining for English sides to do business, are now readying a third offer.

Unai Emery is determined to land one of his top summer transfer targets and is confident he can get a deal over the line before the August 8 signing deadline in England.

Tierney has four years left on his deal at Celtic Park and is rated at £25million by the champions. Crucially though, Celtic want the vast bulk of the £25m paid up front.

The Scotland international is currently working his way back from a double hernia operation to solve a problem which saw him sit out the conclusion to the Hoops' treble Treble sucess.

(Image: SNS Group)

Neil Lennon last week warned Arsenal that the Hoops would not be pushed into selling the player under their value. And the Celtic manager even suggested Tierney was a better left-back than £50million Manchester United signing Aaron Wan-Bissaka.

“He has a valuation and the way the market is in England it could even look like a bargain when you think of Wan-Bissaka going for £50m.

“We feel Kieran is a far more experienced and rounded full-back at this juncture in his career.

“We’re certainly not going to be pushed over in any negotiations.

(Image: SNS Group)

“There’s no question Kieran could play in the Premier League. We’ve had van Dijk, Wanyama, Forster, Hooper, Dembele – all these players – and he is as good.

“His rise has been meteroic. He is a top quality player, one of the best as in Britain. The transfer fee should merit that.

“We are at the 20-plus and it’s been rejected out of hand. It’s up to Arsenal or anyone else to reach our valuation of Kieran.

“It would be a personal wrench, I’m sure, for him to leave but then maybe he is thinking about a new challenge in his career.

“I’ve had a couple of chats with him in the past few days and it can be unsettling. It’s a question of letting things take course.”