ARSENAL are set to slap in a THIRD offer for Celtic star Kieran Tierney.

SunSport revealed last night that the Gunners had a £25million bid knocked back by Hoops chiefs.

2 It's unlikely Kieran Tierney will be a Celtic player come the end of the window Credit: Alamy Live News

It's understood the Parkhead club were unhappy with the structure of the record-breaking offer.

Arsenal's proposal included add-ons and Celtic want the basic transfer fee to be closer to £25m.

And the Premier League giants are now expected to revise their offer and submit fresh terms, weeks after their original £15m bid was rejected.

Tierney is under contract until summer 2023 and the Scottish champions are in no rush to sell their prized asset.

2 Unai Emery has identified KT was his top summer target Credit: Getty - Contributor

But the Celtic hierarchy could be tempted into doing business if the Gunners meet the latest set of demands.

Unai Emery is desperate to make Tierney his first high-profile signing of the summer as he looks to strengthen his backline.

The London outfit are prepared to offer the Scotland left-back a life-changing £20m contract over the course of a long-term deal.

That would see the Hoops diehard's wages rocket to £70k-plus per week - a staggering £4m a year.

Tierney became one of Celtic's top earners when he signed a new six-year deal in October 2017 but Arsenal's offer would dwarf what he's getting at Parkhead.

The 22-year-old is currently sidelined as he recovers from a double hernia operation but Emery is determined to get his man.

Italian side Napoli are also keen on bringing the defender to Serie A, but have yet to formalise their interest - leaving Arsenal in pole position.

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