Bournemouth are prepared to shell out £20million to land top summer target Kieran Tierney from Celtic.

The English Premier League club are in the market for a left-back this summer.

And Sportsmail understands the Scotland international tops a shortlist of three or four targets for the position.

Kieran Tierney of Celtic has emerged as a top target for Bournemouth this summer

Under contract until 2023, Tierney has so far shown no inclination to leave his boyhood club.

Tottenham Hotspur and Manchester United have also been linked with moves for the 20-year-old and it's unclear if he would move to the south coast club.

Discussing his summer transfer targets after leading his side to the top half of the English top flight, however, Bournemouth boss Eddie Howe refused to rule out a bid to test the water this summer, telling Sky Sports: 'I think we've had half an eye on the transfer market from probably January onwards.

'You are never totally out of the market - you are analysing and seeing what you can and can't do, watching potential players all the time.

'We have a good knowledge of what could be out there, what players we could recruit.

'Of course getting them over the line and getting them to want to come here and join the journey is the difficult part - and the finances that go with that. It's going to be a summer where we are going to have to be patient.'

Eddie Howe admitted Bournemouth will be busy in the upcoming summer transfer window

Asked specifically if Tierney was on his list, Howe grinned and refused to answer.

Named PFA Scotland Young Player of the Year and Scottish Football Writers Association Young Player of the Year for a third straight year, Tierney split with former agent Raymond Sparkes in November, signing for the agency responsible for Gareth Bale's £77million move to Real Madrid.

'I'm not thinking of anyone other than Celtic just now,' said Tierney recently.

'I'm enjoying my career here. I've just signed a six-year deal, so if that doesn't say long-term, I don't know what does.'

Meanwhile, Celtic have signed Dundee goalkeeper Scott Bain on a permanent four-year deal.

The 26-year-old joined the Parkhead club in January on loan and has made six appearances for Brendan Rodgers' side.

Bain, who made his Celtic debut against Rangers on March 11, says he is happy to remain with the Premiership champions.

Speaking to the club's website, Bain said: 'I'm delighted. It's more than I obviously expected when I first came in. I'm over the moon.'