Arsenal are reportedly willing to offer left-back Kieran Tierney a £70,000-a-week contract to join from Celtic.
The Gunners are believed to have already had a bid of £15m knocked back for the Scotland international, who still has four years to run on his Parkhead contract.
According to The Sun, the Gunners are about to make an improved second offer for the 22-year-old and they are also prepared to sanction a bumper five-year contract.
Tierney is said to be in line to make £4m a year at the Emirates Stadium - the same wage level as regulars such as Lucas Torreira and Shkodran Mustafi - which equates to £20m over his five-year deal.
Arsenal are also rumoured to be looking to sign Wilfried Zaha from Crystal Palace, despite his huge £55m valuation.
