Revealed: How Arsenal plan to sign Kieran Tierney - without paying the full £25m now

The 22-year-old has been linked with a move to the Emirates since the end of last season with Napoli also holding an interest.

Much has been made about the Gunners' reported £45m transfer budget, meaning Unai Emery is having to be creative during this summer's market.

And in a bid to avoid splashing over half of his budget on Tierney straight away, a crafty deal structure has been put in place.

That's according to Football Operations and Communications consultant Ian McGarry, who was speaking on Reach's Transfer Window Podcast this week.

“I have been told Arsenal have made a renewed offer of £20m for Tierney,” he said. “The structure of the payment is crucial, because Arsenal’s transfer budget is limited.

“What I have been told is that Arsenal are going to pay £10m up front, for Tierney, and £10m a year from now which makes up Celtic’s initial valuation of £20m as a downpayment, plus £5m in add-ons which would be paid in years three, four and five of the contract which Arsenal have projected.

“What I have been told is that Arsenal are going to pay £10m up front, for Tierney, and £10m a year from now”

“No news yet on whether Celtic have agreed to those aspects of the payment structure."

It remains unknown whether Celtic will accept Arsenal's bid with noises from other media outlets claiming Napoli are now leading the race for the full-back.