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.

GLASGOW, SCOTLAND - MAY 19: Kieran Tierney of Celtic celebrate with the Celtic fans during the Ladbrokes Scottish Premiership match between Celtic FC and Heart of Midlothian FC at Celtic Park on May 19, 2019 in Glasgow, Scotland. (Photo by Mark Runnacles/Getty Images)
GLASGOW, SCOTLAND – MAY 19: Kieran Tierney of Celtic celebrates with the Celtic fans during the Ladbrokes Scottish Premiership match between Celtic FC and Heart of Midlothian FC at Celtic Park on May 19, 2019, in Glasgow, Scotland. (Photo by Mark Runnacles/Getty Images)

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!