Arsenal are preparing a third bid for Celtic left-back Kieran Tierney, according to reports.

GLASGOW, SCOTLAND - SEPTEMBER 20: Kieran Tierney of Celtic arrives at the stadium prior to the UEFA Europa League Group B match between Celtic and Rosenborg at Celtic Park on September 20, 2018 in Glasgow, United Kingdom. (Photo by Ian MacNicol/Getty Images)
GLASGOW, SCOTLAND – SEPTEMBER 20: Kieran Tierney of Celtic arrives at the stadium prior to the UEFA Europa League Group B match between Celtic and Rosenborg at Celtic Park on September 20, 2018, in Glasgow, United Kingdom. (Photo by Ian MacNicol/Getty Images)

The Daily Record report that Arsenal are set to make their third move for Tierney this week, with Celtic holding firm in their valuation of the player.

Arsenal’s most recent bid was worth around £25m, but only when you factored in bonuses. Whilst it does seem like Celtic would accept an offer of £25m, they weren’t happy with the incentives Arsenal included and want the majority of the fee upfront.

The fact that Arsenal are still at the negotiating table and are prepared to make a third bid is good news though. If they’re already matching Celtic’s valuation, and the only problem is the deal’s structure, another bid to fix that concern should be possible.

Football.London also report that Arsenal are expected to make a third bid ‘in the coming days’, with Tierney favouring a move to the Premier League over the likes of Napoli.

There’s not a huge rush for Arsenal to get the deal done right now, considering Tierney is still injured and can’t take part in pre-season yet. With deadline day just under 17 days away, however, it’s better to move sooner rather than later.

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Arsenal fan since a young age, now a season ticket holder who enjoys writing, tweeting and making videos about the Gunners.