Arsenal are ready to make a final offer for Celtic fullback Kieran Tierney.
The Daily Express says the Scottish champions turned down the Gunners' second bid, which they submitted on Friday.
The deal was potentially worth 25m but the Parkhead hierarchy were unhappy with the way it was structured and the fact that it included a number of add-ons to get to the top-line figure.
Celtic want the bulk of any potential transfer fee paid up front, with the add-ons guaranteed and with a sell-on clause before they would even consider sanctioning a deal for their prized asset.
Arsenal are starting to lose patience but will come back with a revised proposal. They tabled their first bid last month but their offer of 15m was dismissed out of hand.
