Arsenal have made a new offer for Celtic fullback Kieran Tierney.

The Daily Mail says the Gunners had a £15m bid rejected for the Scotland defender last month, with Celtic holding out for closer to £25m.

Napoli looked set to battle Arsenal for Tierney but another offer has been made to the Scottish champions.

Unai Emery's men have returned with an offer that reaches the £25m on appearance based add-ons, although it doesn't give Celtic that figure up front.

Celtic's resolve is likely to be tested with the offer with the club's board contemplating their next step.