Celtic have rejected Arsenal’s second bid for Kieran Tierney, seemingly over the fact that too much of the £25m fee was in add-ons.

According to the David Ornstein and Scottish football correspondent Chris McLaughlin on the BBC, Celtic have rejected Arsenal’s second bid for the left-back.

The Gunners placed a £25m offer for Tierney on Friday, but it wasn’t simply a £25m upfront fee. The payment was in instalments – as with many transfers nowadays – and it was also partly made up of performance-related add-ons.

The Scottish S*n, who have been on the ball with this story so far, report that whilst Celtic do value Tierney at £25m, they want the basic transfer fee to be closer to that amount.

There’s no suggestion that convincing the player to join will be a problem, if and when Arsenal do reach an agreement with Celtic.

The BBC claim Tierney is keen on the move, and talks over a fee are expected to continue this week. Meanwhile, The Scottish S*n add that the Gunners are offering a five-year deal worth £4m a year.

Tierney is still recovering from a double hernia operation at the moment, so he’s not available for Celtic’s matches either way. At least that takes one potential distraction out of the picture, though we wish him a speedy recovery!