Arsenal has received a second offer of 25 million pounds, which was rejected for Celtic left-back Kieran Tierney because it contains too many add-ons, reports reports Arsenal.
The Gunners hoped their improved offer would be accepted by Celtic, which would have meant a record Scottish transfer.
But according to The Sun, Arsenal’s offer was rejected due to the structure of the proposed deal.
The Scottish giants are open to letting Tierney enter the Premier League, but they are waiting in advance for £25 million.
Unai Emery’s team are expected to make a third offer to the Scottish international as they aim to complete their signing as soon as possible before the new season.
Emery, who saw an opening bid of £15 million rejected, is eager to sign a new left back to compete with Nacho Monreal and Sead Kolasinac.