Arsenal have made an improved offer of £25m for Celtic defender Kieran Tierney, according to a report.
The Gunners are believed to have previously had a £15m bid rejected for the Scotland international, who has spent his entire career with the Glasgow giants.
Celtic told Arsenal that they would not sell the left-back for anything less than £25m, and The Sun claims that the North London outfit have matched the Bhoys' valuation.
That would make it the record transfer in Scottish football, surpassing the £19.7m Lyon paid to sign Moussa Dembele from Celtic last summer, with insiders saying that it is now inevitable a move will go through this window.
"Kieran loves Celtic but his heart is set on a move to the Premier League," a source is quoted as saying by the publication.
"We all know he wants to further his career and offers like this do not come along often, so it looks inevitable."
Speaking earlier this week, Tierney's agent Allan Preston suggested that the 22-year-old would be interested in a move to Arsenal.
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