Everton have made Kieran Tierney their main transfer target, but will have to pay Celtic more than £25 million to recruit the Scotland left back.

Tierney is understood to be interested in a move that would make him Marco Silva’s first signing, but the 21-year-old will not agitate to leave the Scottish champions, who have given him the platform to launch his burgeoning career.

Silva has made signing a left back and a central defender his priorities since succeeding Sam Allardyce this summer but Everton will have to come up with a bid that will double Celtic’s transfer record received of £13 million for Virgil van Dijk from Southampton in 2015.

There has been no contact between the clubs, but that is likely to change