Celtic are preparing themselves for another bid from Arsenal after the English Premier League side had an initial offer of £15million rejected.
After several days and weeks of speculation regarding the Scotland international's future the English giants finally stepped to the front of the queue with an approach to the Scottish champions.
However, their opening offer was £10million short of Celtic's asking price.
The Hoops won't budge from their valuation, and with Unai Emery 'only' given a £50million transfer budget Arsenal are not keen to pay it with their next bid expected to be around £18million with add-ons, according to the Express.
The Gunners won't become embroiled in a bidding war and are willing to include a raft of fringe players, including Carl Jenkinson, as part of the package.
In terms of their contract offer to the player will be one which no player would be able to get close to in Scotland.
The Scottish Sun understand that Arsenal will put a five-year deal worth £20million on the table.
Tierney, who signed a six-year contract with Celtic in 2017, would see his wages skyrocket to £70,000-a-week.