CELTIC have rejected Arsenal’s record £25million bid for Kieran Tierney.

The Gunners lodged a second offer for the Hoops left-back over the weekend.

2 Tierney lifts Scottish Premiership title at Celtic Park Credit: Kenny Ramsay - The Sun Glasgow

But SunSport understands Celtic have told them that they won’t accept the proposed structure of the £25m deal.

Celts’ chiefs value Tierney in that price bracket but Arsenal’s total bid includes add-ons.

The Premier League giants are now expected to adjust the terms and come back with a third offer.

Arsenal, who failed with a £15 million bid last month, will need to increase the basic transfer fee closer to £25m.

2 Tierney in Austria for Celtic's pre-season trip Credit: Kenny Ramsay - The Sun Glasgow

But the Celtic board are set to play hardball and are adamant they don’t want to sell their prized asset.

Arsenal, though, remain confident they can land KT — and are ready to offer him a five-year contract worth £20m.

Napoli are also keen on the Scotland star, but the Gunners remain in pole position to capture him.

However, the London club will need to revise their offer before Celtic even consider doing business for the 22-year-old.

Hoops academy product Tierney, who is currently injured due to an ongoing osteitis pubis problem with a return date unknown, is under contract until 2023 after signing a six-year deal in 2017.

Tierney broke into the Celtic first-team under Ronny Deila and blossomed under Brendan Rodgers.

He had captained Celtic and Scotland by the age of 21.

Keep up to date with ALL the latest news and transfers at the Scottish Sun football page