Arsenal confident on sealing Kieran Tierney deal with Celtic, Fans Scope understands the latest bid was rejected because it included too many add-ons and was dependent on the Gunners qualifying for the Champions League.
Arsenal are yet to return with an improved offer but Fans Scope sources understand that negotiations are ongoing and that all parties will be satisfied when a third bid is submitted.
Celtic manager Neil Lennon says the Scottish champions will not accept an offer unless it meets their valuation of the defender.
Arsenal have already had two previous bids for Tierney rejected by Celtic, including a £25m offer for the Scotland international.
Speaking earlier this week, he said: “Our valuation of Kieran wasn’t met and it’s as simple as that.
“You will see other transfers not going through because valuations haven’t been met. It’s not a case of Arsenal being disrespectful.”
“It is as you were a week ago. Two bids have been in and two bids have been rejected. That is where we are.”
“If there is interest in him then other clubs may come in or Arsenal may come again. I can’t predict that.
“At the minute he is working away in the background and it is difficult for him to keep focused at times because he is only human. But we are supporting him all we can.”
Capturing Tierney would be a significant coup for the Gunners, who have stepped up their transfer business in the last week.
If he joins, Tierney would add to the signings of Dani Ceballos, William Saliba and Gabriel Martinelli at Arsenal this summer.
The Gunners are also said to be close to completing a deal for Lille winger Nicolas Pepe after reports claimed they have agreed a £72m fee with the Ligue 1 side.