Celtic are reportedly unconvinced by Arsenal's latest offer for Kieran Tierney as the add-ons in the £25m bid are dependant on the Premier League club qualifying for the Champions League.
The Gunners have been strongly linked with a move for the Scotland international this summer and are believed to have already had at least one offer rejected by the Hoops.
According to The Mirror, Arsenal have since placed a £25m bid on the table, but the fact that the add-ons depend on the London team's performance in Europe has put off the Scottish giants.
Indeed, the report claims that Celtic would prefer more money up front rather than rely on the Gunners improving their Premier League performances in order to secure Champions League football.
The 22-year-old has made 170 appearances for the Bhoys in all competitions, scoring eight times and contributing 37 assists.
Arsenal, meanwhile, have also reportedly seen their latest offer for Wilfried Zaha turned down by Crystal Palace, with the Eagles said to be holding firm on their £80m valuation.
