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Arsenal will make a revised offer for Kieran Tierney – but won’t go above the £25million that has already been tabled.

The Scottish champions rejected the Gunners’ second offer submitted at the end of last week.

The deal was potentially worth £25m but the Celtic hierarchy were unhappy with the way it was structured and the fact it included a number of add-ons. Celtic would want the bulk of any potential transfer fee paid upfront, with the add-ons guaranteed and with a sell-on clause before they would even consider sanctioning a deal for one of their prized assets.

Tierney is watching developments with interest but Record Sport understands the defender has not asked for a move or indicated that he is anything other than happy at Celtic.

The Scotland star will consider a move only if the club come to him and say they are willing to let him go.

(Image: SNS)

Manager Neil Lennon spoke to the full-back during pre-season and since then the player’s full focus has been on getting fit and over his recent hernia op that could keep him sidelined until September.

Tierney has come in for some stick from a small element of the Celtic support even though he has never courted or encouraged any of the on-going interest.

But he will have a decision to make if Arsenal come back with another proposal to make Tierney their replacement for 33-year-old Nacho Monreal and boss Unai Emery is keen to land the Scotland left-back.

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

(Image: PA)

Serie A side Napoli are also keen on Tierney but they would only make their move if they can sell Portuguese star Mario Rui. They have accepted £16m offers from Benfica and Torino but as yet Rui has been unable to agree personal terms with either.

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

Former Celtic target Tommy Smith has completed his move to Stoke.

The Huddersfield defender was targeted by Lennon to solve the problem right-back position but Smith has sealed a switch to the Terriers in a deal worth around £4m.