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Celtic are refusing to compromise on their £30million asking price for Kieran Tierney.

The club's hardline stance on a transfer fee follows interest in the Scotland international from another of Europe's leaving clubs, Juventus.

While selling Tierney for that price would more than double the record fee for a Scottish transfer, they want their £30m valuation of the defender met as one guaranteed payment.

The club has rejected proposals to include a performance-related element or sell-on clause in a deal for the 21-year-old.

The Scottish champions' position on Tierney has already resulted in Everton withdrawing from transfer negotiations to concentrate on other targets.

(Image: SNS Group) (Image: Getty Images Europe)

Everton - who have also failed in an approach to Manchester United's Luke Shaw – are now exploring the viability of signing Lucas Digne, one of several players placed on this summer's market by Barcelona.

Celtic are aware that several clubs with superior financial resources to Everton would like to strengthen at left back and that there are few defenders of the required quality available for sale. When Manchester City acquired Benjamin Mendy from AS Monaco for a fee of €57.5m last summer, the pricing of full backs inflated to an unprecedented level.

Both Paris Saint-Germain and Manchester United have been working on deals to sign Alex Sandro, but neither has been prepared to meet Juventus' €60m valuation of the Brazil international. Juve see Tierney as a potential replacement having scouted the Scot last season.

United also have a long standing interest in Tierney, though their scope to strengthen in the position has been limited by Shaw's refusal to even discuss a transfer out of Old Trafford.

The most expensive full-back in the world when a Louis van Gaal-led United signed him from Southampton for a fee of £30m four summers ago, Shaw has started just 37 Premier League matches for the club.

The 23-year-old has a single season left on a contract worth more than £5m per annum and would be able to leave as a free agent next summer.