ARSENAL are still to meet Celtic’s valuation for Scotland internationalist Kieran Tierney despite tabling a second offer for the player.

It is understood that the London club returned to Celtic this weekend with an improved offer for the 22-year-old but reports that they had tabled a deal in line with the Parkhead side’s £25m pricetag on Tierney are believed to be wide of the mark.

Sources within Celtic have insisted that they do not wish to sell the player and nor are they courting offers for the fullback. Tierney had been subject to an original £15m bid from Arsenal in June but the second multi-layered offer which would have been comprised of a series of instalment payments has yet to reach the full valuation that Celtic will require before they give consideration to the sale of the player who came through their Academy structure.

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Arsenal’s offer would ultimately have hit the £25m mark through appearance based-add ons but Celtic are unwilling to accept a staggered payment without an original offer which matches their valuation of a player who has already captained both club and country.

Tierney is currently still shy of full fitness after undergoing a double hernia operation at the end of the season. The debilitating injury meant that Tierney made just nine appearances since the turn of the year as Celtic nursed him through the injury which was coupled with a pelvic problem. The player missed the weekend friendly with Rennes as he worked with medical staff at Lennoxtown as he continues his rehab from surgery.

If the deal does eventually go through in this window, Tierney would be the most expensive player in Scottish football history. A £25m deal would surpass the £19.7m that Celtic banked last August from the sale of striker Moussa Dembele to Lyon.