Arsenal must make Kieran Tierney Celtic’s most expensive ever export if they want to sign the full-back this summer, reports the London Evening Standard.
The Gunners have earmarked Tierney as a top transfer target, as Unai Emery seeks a long-term replacement for Nacho Monreal.
Emery’s side have already had two bids rejected for Tierney, with the latest topping £18m, and Celtic want Arsenal to eclipse the £19m fee Lyon paid for Moussa Dembele last summer.
Manchester United once pursued Tierney and Napoli have even been linked with a move for the Scotland international this summer.
Arsenal reportedly only have £45m to spend this summer after missing out on a top four finish last season and will be required to use nearly half of their budget to sign Tierney.
Of players that made at least three appearances for Celtic in the Europa League last season, only Filip Benkovic (7.49) garnered a higher WhoScored rating than Tierney (7.13).
