Arsenal have reopened negotiations with Celtic over the £25m transfer of Kieran Tierney, according to reports.

The Scottish Sun, an offshoot of the very unreliable English version, normally aren’t the first source we’d go to for transfer news. However, on Kieran Tierney, they’ve been spot on with their exclusives so far.

On Thursday night, the outlet claimed Arsenal have reopened talks with Celtic for the player, and they’re still very keen to sign him despite two failed bids. They are yet to make a third offer but believe they aren’t far away from an agreement now.

The main cause of disagreement right now, as reported by all relevant sources surrounding the negotiations, is that the structure and bonuses Arsenal included in their recent £25m bid were unsatisfactory to Celtic.

Celtic value the player at £25m, but they want the majority of that money upfront.

With Arsenal completing deals for William Saliba and Dani Ceballos this week, neither of which will cost the club much at all this summer, they have a bit more of the budget guaranteed to work with. Perhaps that will help get this one over the line.