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Celtic have turned down an improved offer from Arsenal for Kieran Tierney.
The full-back turned heads in the second half of last season as he became a regular for Neil Lennon’s title winners.
The SPL side believe the Gunners have once again fallen short of their evaluation and will not be bullied into selling the defender.
Arsenal tabled a £15million offer last month but the Scottish champions value the 22-year-old at £25million.
Herald Scotland say, Unai Emery’s side are said to have upped their initial offer on Friday, but the exact bid is yet to be revealed.
Arsenal’s insistence on paying in a number of instalments represents a stumbling block, while a lack of funds has already proved problematic in the Gunners’ pursuit of Wilfried Zaha.
So far, Brazilian teenager Gabriel Martinelli remains the only signing the club has made this summer.
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