Arsenal once again fail to seal summer deal for 22-year-old full-back

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Celtic have turned down Arsenal’s improved £25 million offer for defender Kieran Tierney as Unai Emery’s summer transfer woes continue.

Scotland international Tierney has appeared as Unai Emery’s primary target at left-back, with the north London side having already seen a £15 million offer knocked back.

And Goal has now learned that the club have again turned down an offer from Arsenal, with the Scottish champions not happy with the structure of the deal, which includes a host of add-ons and clauses so as to reach the eventual £25 million fee.

It’s expected Gunners will return with a third offer in the coming days as their wait for a first senior acquisition of the summer transfer market goes on.

While they have brought in talented forward Gabriel Martinelli, the Gunners have been frustrated somewhere else in the market as they plan to improve on a fifth-place finish in the EPL last season.

The club are still hopeful of securing a deal for Saint-Etienne centre-back William Saliba, in spite of Tottenham’s late bid.

Arsenal had agreed on a £27 million deal for the 18-year-old, who has also agreed on a five-year contract with the club.

But, just as the transfer was being completed, Spurs matched Gunners’ overall offer, while also offering a more profitable initial package to Saint-Etienne in terms of how the reported deal would be structured.

Negotiations have continued over the weekend, but Gunners remain hopeful they have already done enough to convince the star to move to the Emirates Stadium.

They also retain an interest in landing Crystal Palace forward Wilfried Zaha, though the club’s reluctance to shift on their asking price could force Arsenal to look elsewhere for attacking reinforcements.