Celtic boss Neil Lennon has admitted that "it may be difficult" for the player to come to terms to missing out on a move to Arsenal.
The Gunners have had a number of bids for the player rejected by the Scottish champions, with the Parkhead manager of the belief that the Premier League giants have now moved on to other targets.
However, the Scottish Sun understand that Unai Emery remains keen on the player and is hopeful a deal can be done.
The £25million is a sticking point for Arsenal with Celtic unimpressed by their offerings of various add-ons.
Bookmakers offering odds on which club the player will sign for by the end of the English transfer window have the Gunners odds-on favourites.
Yet, there is a new twist with Inter Milan reportedly keen on the 22-year-old.
New boss Antonio Conte see Tierney capable of fitting into his preferred system of three at the back as a wing-back.
Another Italian great in Carlo Ancelloti will be watching with interest with the Napoli manager another who is a keen on the player.