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Brendan Rodgers last night confessed Celtic and Kieran Tierney have a “decision to make” if Everton push on with a £25million-plus bid.

And the Parkhead boss has reluctantly admitted he can’t guarantee keeping his prized asset if an “astronomical fee” is offered for the 21-year-old.

Record Sport revealed yesterday Everton are weighing up a move for Tierney after new Goodison Park boss Marco Silva identified him as a potential long-term successor to Leighton Baines.

The defender signed a new six-year deal with the Scottish champions last October but it’s understood the Merseysiders are still ready to test the water.

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Rodgers clarified he’s unaware of any concrete offer at this stage. But the manager also admitted the harsh business of football and the uncertain nature of a player’s career could leave Celtic-daft Tierney and his club with a major dilemma on their hands if a huge offer is made.

Rodgers said: “It will be down to the club in the end. If an astronomical fee comes in for a player and he has wages to match that, the transfer window can dictate he may have to go.

“Of course we would love and we want to keep our players. Ideally they wouldn’t go but I can never say realistically that everyone will definitely stay because the club may get an offer they can’t refuse.

“In terms of development it’s great for Kieran. He’s happy and loves being at Celtic.

“He can only wait and, if at some point something concrete comes in, then he may along with the club have a decision to make and that’s what it’ll be.

“I’ll always give him advice but ultimately it’ll then be down to him and the club.”

Asked if it would be better for Tierney to stay at Celtic at this stage of his career to help his development, Rodgers continued: “Yeah but I’ve also worked in the Premier League and I know the development he could have there.

“That is always going to be the difficult one for Kieran because he genuinely is Celtic-daft.

“You see his passion and love but football is a harsh business. That’s what it is.

“It’s a business where the career is very short and if he can go and earn four or five times the money he’s on at Celtic then who am I to say not to do it?

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“You look at the example of John Kennedy. An absolute star in the making, playing in a really good team at a young age and in his first international game he gets his leg shattered.

“That’s his football life done really. He tried his socks off to get back but his career was done. That’s the other side of it.

“I want to develop Kieran the best I possibly can with the coaches and make him the best he can be but there’s also a moral side to it as well and how can you deny a boy that?

“If he’s leaves Celtic he’ll only be going to a top-class club.

“Of course I would want him to be here for as long as I am here but my job is to maximise the talent and make and all of the players the best they can be.

“It’s also a great sign of where these players have gone to. You look at them and top clubs would want these players.

“There’s no question he’s a really hungry player who will get better and better.

“To stay at Celtic would be brilliant for him and he will improve again.

“But I can’t deny that, if he’s playing at that [English Premier League] level week in and week out, that wouldn’t improve him also and make him better.

“The most important thing is he loves it at Celtic, he’s playing and contributing at a very high level.

“He’s judged on a standard at Celtic which is very high and he’s coping with that, so until something concrete comes in, I don’t have to think about.”